TMI Blog2018 (7) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... er ( Judicial ) And Hon ble Mr. Anil G. Shakkarwar, Member ( Technical ) Shri R. Santhanam, Advocate for Appellants Shri Sandeep Kumar Singh, Deputy Commissioner ( AR ) Shri Pawan Kumar Singh, Supdt, ( AR ) for Respondent ORDER Per : Anil G. Shakkarwar Above stated three appeals are arising out of common impugned Order-in-Original No. 64/Commissioner/GZB/2009 dated 24/12/2009 passed by Commissioner of Customs, Central Excise Service Tax, Ghaziabad, therefore, they are taken together for decision. 2. The brief facts of the case are that the appellants-assessee were engaged in the manufacture of different Automobile components, falling under Chapter Nos.84, 85, 82, 72, 87 39. They were also availing facility of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also deposited ₹ 1 crores through TR-6 Challan on 07.03.2006, as advance deposit for the purpose of payment of penalty. Through the said show cause notice the manufacturer appellant was called upon to show cause, as to why Cenvat credit of ₹ 3,94,53,986/- should not be recovered from them and why penalty under Rule 26 of Cenvat Credit Rules should not be imposed on the other two appellants. The appellants requested for cross examination of departmental officers and panch witnesses. However, the cross examination of Panch witnesses Shri Baboo Kumar Chindalia S/o Shri Ram Phal and Shri Om Kumar S/o Shri Suraj Mal was conducted on 07.12.2009. The appellant submitted reply to the show cause notice and submitted before the Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he panchnama that physical weighment was carried out and shortage was deducted is not supported by the said cross examination. He has further submitted that the allegation in the show cause notice is that the shortage was due to clandestine removal, cannot be sustained by revenue merely on the basis of record of statements of difference persons and that it was incumbent on the revenue to bring on record positive and conclusive evidence to prove by proper investigation and evidence in regard to the persons to whom the alleged clandestinely removed raw materials had been sold, when and how transported, how was the consideration received and utilized without accountal. They have also relied on the following decisions in support of their conten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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