TMI Blog2018 (10) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... cture and removal of the goods. Demand do not sustain - appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 51582-51583 & 51591/2018-SM - A/52987–52989/2018-SM[BR] - Dated:- 13-9-2018 - Sh. V. Padmanabhan, Member (Technical) Sh. Manish Saharan, Advocate for the appellant Sh. K. Poddar, AR for the Respondent ORDER Per: V. Padmanabhan: The present appeals Excise Appeal Nos. 51582-51583/2018 are filed against the Order-in-Original No. 40/2018 dated 19.03.2018. Vide the impugned order, the adjudicating authority confirmed the demand of Central Excise duty amounting to ₹ 4,13,226/- on the appellant and imposed penalty of ₹ 25,000/- on Sh. Purshottamlal Agarwal, Director. However, he dro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Ingots, found recorded in the diary of Sh. S. K. Pansari and such statements have not been retracted. 3. With the above background, heard Sh. Manish Saharan, ld. Advocte for the appellant as well as Sh. K. Poddar, ld. AR for the Revenue. 4. Ld. Advocate submitted that the case built by Revenue is exclusively on the basis of the third party documents as well as statement. Revenue has failed to bring any corroborative evidence on record. No evidence has been brought on record by Revenue which supports the charge of clandestine clearance on the part of the assessees. 4.1 Ld. Advocate further submitted that several cases were made by Revenue against various other manufacturers of M.S. Ingots also commonly on the basis of diary entri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I 2016 (335) ELT 297 (Tri.-Del.), CCE ST, Raipur Vs. P.D. Industries Pvt. Ltd. 2016 (340) 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 only the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. 8. I have also perused the decisions of the Tribunal cited by the appellant in identical facts and circumstances. It is seen that the demands stand set aside and penalties also. 9. By following the above discussions, the impugned orders are set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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