TMI Blog2016 (12) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided under Section 11AC of the Central Excise Act, 1944 should be available to the appellant - quantum of penalty reduced to 25% - appeal allowed - decided partly in favor of appellant. - Excise Appeal No. E/53030-53031/2015-EX [SM] - Final Order No. 55862-55863/2016 - Dated:- 15-12-2016 - S. K. Mohanty, Member (Judicial) For the Appellant : Ms. Asmita Nayak, Advocate For the Respondent : Mr. R.K. Mishra, D.R. ORDER Per S. K. Mohanty This appeal is directed against the impugned order dated 29.06.2015 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Raipur. 2. Brief facts of the case are that on 23.07.2013, the DGCEI officials searched the factory premises of M/s. Hanumant Ingots Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t recorded from Shri Dayalal Gupta, Director of the appellant company is in-voluntary in nature and the same was recorded under extreme pressure, fear psychosis. Thus, according to the ld. Advocate, statement recorded from him cannot be relied upon to confirm the duty demand. She further submits that no iota of evidence was produced or relied upon by the Department to level the charges of clandestine removal against the appellant. She further submits that since the duty and the interest amount confirmed in the adjudication order was deposited by the appellant within one month from the date of adjudication order, the benefit of reduced amount of penalty of 25% in terms of Section 11AC of the Central Excise Act, 1944 should be extended to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period 18.06.2013 to 21.07.2013. As per the data retrieved from the pen drive as in the chart shown to you, they have clandestinely cleared 102.220 MTs M.S. Ingots out of a total of 699.230 MTs to your factory. Please offer your comments on the said weighment slips and statements of Shri Manoj Agrawal, Director of M/s.Hanumant Ingots Pvt. Ltd., Raipur. Ans: Sir, I admit to have received 102.220 MTs M.S. Ingots from M/s.Hanumant Ingots Pvt. Ltd., Raipur without cover of CEX invoices and we have also not accounted for the receipt of the said quantity of M.S. Ingot in our books of accounts. Further, I would like to add that we have used the said quanity of M.S. Ingots in further manufacture of hot re-rolled products viz. M.S. Angl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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