9911796707
TMI Blog2019 (1) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... ealing with various items of iron and steel products i.e. MS ingots, re-rolled products etc. falling under Chapter Heading No. 72 of Central Excise Tariff Act, 1985. The instant case was initiated when name of the appellant Noticee No.1 of impugned SCN was found mentioned in the incriminating records of M/s. Monu Steels, the another manufacturer of ingots. Based thereupon the Department alleged that the appellant had suppressed the production and clandestinely removed 28297.0 MT of M.S. Ingots and has evaded duty. Hence the impugned SCN No.7836 dated 06.10.2010 was served upon the appellant proposing demand of Rs. 8,21,08,631/- quantified on the basis of excess electricity consumption including the duty involved in alleged clandestine remov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the adjudicating authority has passed a speaking and reasoned order based on the documentary evidence. No question arises for setting aside of the same. Appeal is prayed to be rejected. 7. After hearing both the parties and pursuing the record, we observe that the initial demand of Rs. 8,21,08,631/- has already been dropped to the major extent of Rs. 8,00,40,529/- qua excess consumption of electricity, relying upon the decision of Hon'ble Apex Court in the case of RA Castings Pvt. Ltd. reported in 2011 (269) ELT A 108 (S.C.). We do not find any infirmity in the order to that extent. The similar issue is no more res-integra as stand already been decided in favour of assessee. Therefore, to that extent, the order under challenge is upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any corroborative evidence, is well established. Reference can be made to Hon'ble Allahabad High Court decision in the case of Continental Cement Company Vs. Union of India - 2014 (309) ELT 411 (All.) as also Tribunal's 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 the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. 10. Applying the same view to the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
