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TMI Blog2018 (5) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... . Verma, Advocate for the appellant Present Shri S.K. Bansal, DR for the respondent ORDER Per: Justice Dr. Satish Chandra The present appeal is filed against the Order-in-Original No. 04/2017 dated 10/02/2017. 2. The brief facts of the case are that the appellants are engaged in the manufacture of Sponge Iron. The search were conducted at the business premises of the appellant on 02/12/2008 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nazirooddin Sheikh. According to the Department he was supplying iron ore but later in his statement and also in the cross examination he denied this charge. He submits that a penalty of Rs. 1 Lakh was imposed by the Commissioner but he has not filed any appeal before the Tribunal. He has drawn our attention to page 256 of the paper book where the statement of Shri Mohammed Nazirooddin Sheikh dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 Lakhs voluntarily. Shri Arun Gupta ex-director of the company has justified the entries in the diary maintained and written by Shri Mohammed Nazirooddin Sheikh. 6. We have heard both the parties at length and gone through the material available on record. 7. In the instant case the sole basis for demanding the duty is the diary and loose paper sheets from Shri Mohammed Nazirooddin Sheikh but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clandestine removal is a very serious charge which has not been proved by the Department and no corroborative evidence was there except the loose papers which are still ambiguous as the names of the other clients were mentioned in the papers. No shortage was found pertaining to the raw material or finished goods. 9. It may mention that the Hon'ble High Court of Allahabad in the case of Continenta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispatch particulars from the regular transporters. (iv) To find out the realization of sale proceeds. (v) To find out finished product receipt details from regular dealers/buyers. (vi) To find out the excess power consumptions. 10. It may be mentioned that in the instant case the Department has not established the case especially when the clandestine removal is a serious charge. 11. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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