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2017 (5) TMI 951 - CESTAT NEW DELHI

2017 (5) TMI 951 - CESTAT NEW DELHI - TMI - Clandestine removal - Ferro Alloys such as Silico Manganese chips - Held that: - inferences without any collaborative evidence will not assist the cause of Revenue, to establish the case of clandestine removal - the Revenue has not brought out any point to interfere with the finding recorded in the impugned order - appeal dismissed - decided against Revenue. - Excise Appeals No.1096-1100 of 2009 (SM) - A/53362-53366/2017-SM[BR] - Dated:- 18-5-2017 - .....

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ntral Excise duty. Central Excise officers, Raipur conducted certain investigation in January 2003, with reference to unaccounted clearance of excisable goods by these two respondents. The case started with detention of a lorry carrying 18 M.T. of Silico Manganese on 23/01/2003. Thereafter follow up investigations were carried out and proceedings were initiated against these two respondents to demand and recover Central Excise duty of ₹ 2,99,954/- and ₹ 30,71,427/- towards unaccounte .....

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d allowed all the appeals. Aggrieved by this order, the Revenue is in appeal. 2. The learned AR elaborated the grounds of appeal on behalf of Revenue. He submitted that the Commissioner (Appeals) erred in not appreciating the various evidences collected by the officers, during the follow up investigation. The Commissioner (Appeals) relied only on the earlier proceedings with reference to seizure and confiscation of 18 M.T. of excisable goods which was dropped by the Original Authority. It is the .....

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dents submitted that the case against the respondents was mainly based on three types of evidences :- (a) the seizure of truck carrying 18 M.T. of Silico manganese on 23/01/203 by the officers ; (b) the register maintained by the security staff of the main respondents in the factory gate and ; (c) evidences collected from weigh bridge. 4. He submitted that regarding seizure of final products during transit, the case was separately adjudicated and the Deputy Commissioner vide his order dated 31/0 .....

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le items by the appellant without duty payment. In many cases neither the name of the appellant nor the nature of product weighed has been indicated in the weigh slips. It is the case of the respondents that the demand against the respondents is without any corroborative evidence and, as such, cannot stand legal scrutiny. The learned Counsel supported the impugned order. 5. I have heard both the sides and perused the appeal records. As mentioned by the learned Counsel for the respondent the evid .....

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ach under Rule 25 and Rule 26 on the respondent/ manufacturers and ₹ 3,000/- on the transporter under Rule 26. The order was contested by Revenue only with reference to quantum of penalty which was enhanced by the Commissioner (Appeals) vide his order dated 31/05/2007. As such, I find that the seizure of the said excisable goods did not add to any evidence, to allege clandestine removal. This aspect has been examined in the impugned order, in detail, and the Commissioner (Appeals) observed .....

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