TMI Blog2018 (8) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... e law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established - the Commissioner (Appeals) has committed an error while relying upon third party evidence to confirm the demand qua serious charge of clandestine removal - demand set aside - Since the demand has been set aside, the question of imposition of any penalty on any of the Directors of the companies is not at all arise. Appeal disposed off. - Excise Appeal No.E/50824 & 50858/2018-EX [DB] - FINAL ORDER NO. 52708-52709/2018 - Dated:- 27-7-2018 - HON BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) And HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in hand is hereby prayed to be allowed. In support of their contention the following case laws has been placed:- 1. Raipur Forging Pvt. Ltd. vs. CCE, Raipur-I 2016 (335) ELT 297 (Tri. Del.) 2. Shree Nakoda Ispat Ltd. vs. CCE, Raiupur 2017 (348) ELT 313 (Rei.-Del.) 3. Mukesh Appliances Pvt. Ltd. vs. CCe ST, Daman 0 2016(343) ELT 246 (Tri. Ahmd.) 4. While rebutting these arguments, ld. D.R. reiterated the ground taken before the original authority as far as the allegations of clandestine removal are concerned. The order has been justified to that effect. With respect to the demand dropped about electricity consumption, the same is hereby conceded by the ld. DR. It is also conceded that the matter stands already dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val of the goods. Any demand and the proportionate penalty on the Director of the manufacturer is not sustainable. Order under challenge is therefore held to suffer infirmity to this extent. There is a plethora of judgments to hold that to stand upon the charges as that of clandestine removal, there has to be some clinching evidence and the demand cannot be confirmed based on presumptions and assumptions. The Hon ble High Court of Allahabad in the case of Continental Cement Co. Vs. Union of India 2-14 (309) ELT 411 (All) has held that the charge of clandestine removal is a serious charge, which is required to be proved by the Revenue by tangible and the sufficient evidence. It was clarified by the Hon ble Tribunal that mere statements of bu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
