TMI Blog2018 (9) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... idence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. Penalty on M/s Kailash Traders in terms of Rule 26 of Central Excise Rules, 2002 - it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent: Mr. U. Sengraj, D.R. ORDER PER: RACHNA GUPTA The challenge in the present appeal is to confirmation of demand of duty of ₹ 10,53,147/- along with confirmation of interest and penalty of identical amount. Further, penalty of ₹ 50,000/- each stands imposed upon Noticee No. 3, Shri Anil Agrawal, Director Structure Mills Pvt. Ltd., M/s. Monu Steels, Noticee No.2 and one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and confirmed, we are of the opinion that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels and based upon the statement of the representative of M/s Monu Steels, Revenue entertained a view that the appellant is indulging the clandestine clearances. When the Director of the appellant was contacted by Revenue, he very clearly, in his statement recorded by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 249 (Tri.-Del.) and CCE ST, Ludhiana Vs. Anand Founders Engineers 2016 (331) ELT 340 (P H). It stand held in all these judgements that the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. 5. In Final Order No.A/52058-52063/2018, the show cause notice as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries made in his record, without there being any corroborative evidence. We also note that there is virtually no evidence to show that such entries relate to the actual transportation and supply of the raw material to the present appellant. Accordingly, we find no justification to impose penalty upon him, the same is accordingly set aside. 7. In view of above, Also in view of order No.51656-51 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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