TMI Blog2018 (8) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... t India Ltd. The allegations of any clandestine removal of final products by M/s. Ispat India Ltd. are opined to have no bearing upon the appellant unless and until there is a corroborative cogent evidence to support the allegation of providing the raw-material without discharging the liability - the same is missing on the record - penalty not warranted. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51402/2018- [SM] - A/52646/2018-SM[BR] - Dated:- 23-7-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Rinky Arora, Advocate Present for the Respondent: Mr. H.C. Saini, D.R. ORDER PER: RACHNA GUPTA The appellant herein is a broker /commission agent dealing with vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an required for the manufacture of said ingots. The demand as raised was confirmed by order of original adjudicating authority dated 13 th February, 2018. Vide the impugned order under challenge, the main and major part of the demand for the electricity consumption has been dropped. However, penalty of ₹ 50,000/- has been confirmed. Hence, the present appeal has been filed. 2. I have heard Mrs. Rinky Arora, ld. Counsel for the appellant and Shri H.C. Saini, ld. DR for the Department. 3. It is submitted on behalf of the appellant that Ispat India is the main appellant on whom initially the demand was raised. It is from the scrutiny of their documents that the names of M/s. Monu Steel reflected and from the scrutiny of documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegations of any clandestine removal of final products by M/s. Ispat India Ltd. are opined to have no bearing upon the appellant unless and until there is a corroborative cogent evidence to support the allegation of providing the raw-material without discharging the liability. I observe that the same is missing on the record. 7. In view thereof and in view of the earlier decision bearing Final Order No.51656-51658 of 2018 dated 26 th April, 2018 and the Final Order No. 52254-52255 of 2018 dated 19 th June, 2018, wherein the penalty imposed upon the appellants therein was set aside by observing as under:- 6. There is also a penalty of ₹ 50,000/- upon M/s Kailash Traders in terms of Rule 26 of Central Excise Rules, 2002 on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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