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TMI Blog2017 (9) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... of D.G.C.E.I. conducted search operation at the factory remise of the assessee and the factory of M/s Bharat Alloys Pvt. Ltd. and seized several documents. The Central Excise officers conducted thorough investigation and recorded the statements of the partners of the assessee firm. A Show Cause Notice dated 20.11.2009 was issued to the assessee and its four partners separately. It has been alleged that the assessee availed CENVAT Credit on the basis of parallel set of invoices or trader s invoices and JVAT 304 P forms. The Adjudicating Authority confirmed the demand of duty of Rs. 34,97,256/- alongwith interest and imposed penalty on the assessee and also imposed penalties on all the partners of the assessee. By the impugned order, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The calculation has been made on the basis of 95% (as an average) production of the alleged raw materials received by the appellant and the duty had been calculated on the basis of assessable value which has been shown in the invoices of the appellant in the corresponding period without any evidence linking M/s BAPL transactions with M/s Salasar, These are pure assumptions and assumptions cannot replace evidences. Even the documents recovered from M/s Bharat Alloys (P) Ltd., Udanabad, Giridih are losse sheets in which salasar or salasar steel has been written. This word itself creates doubt. There can be so many salasar or salasar steel . It is not the case of the investigation that they found statutory documents of M/s Bharat Alloys (P) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered. 5. I find that the entire demand of duty was raised on the basis of the records recovered from the premises of M/s Bharat Alloys Pvt. Ltd. The said evidences are supported by the statement of the said company. But the revenue in their grounds of appeal had not placed any evidence corroborative with the records of the assessee. It is well settled that the charge of clandestine removal cannot be established on the basis of the documents recovered from the premises of the third partly, unless, it is corroborative with the record of the assessee. I find from the impugned order that the Commissioner (Appeals) confirmed the demand of duty partly on the basis of the records and documents recovered from the premises of the assessee. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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