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2019 (11) TMI 432

..... pon third party evidence, it is necessary to check the evidentiary value of the third party evidence. There is no other evidence or document in the form of stock verification of the raw-material of the appellant and the material supplied to M/s. PIL nor is there any evidence about usage of any transportation by the appellants for transporting the alleged quantity of raw-material to M/s.PIL. In absence thereof, the documents recovered from M/s.PIL cannot be held conclusive against the appellant. The order confirming the recovery has no legal basis to sustain - Appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 53734-53735 of 2018-SM - FINAL ORDERS NOS. 51466-51467/2019 - 7-11-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shr .....

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..... MS ingots by PIL, it appeared that this appellant have also supplied MS Ingots clandestinely to PIL 202.03 MT during the year 2010-2011, valued at ₹ 55,65,927/- involving duty of ₹ 5,73,290/-. 3. The statement of Sh. Bishram Sahu, Accountant of appellant was recorded on 21.11.2013, wherein he denied of any clandestine removal of MS Ingots by the appellant. It was further stated that they have sold MS ingots to PIL under cover of invoices only. 4. Show cause notice dated 08.03.2016 was issued on the appellant invoking the extended period of limitation to demand duty of ₹ 5,73,290/- for alleged clandestine removal of finished goods along with interest and further penalty was proposed under Section 11AC/11AC-1(a). Further, pe .....

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..... l.) 2. Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I - 2016 (335) ELT 297 (Tri.-Del.), 3. CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT 249 (Tri.-Del.) 4. CCE & ST, Ludhiana Vs. Anand Founders & Engineers - 2016 (331) ELT 340 (P&H). 5. Commissioner of C.Ex., Indore vs. Prag Penta Chem Pvt. Ltd. - 2018 (360) E.L.T. 1025 (Tri.-Del.). 6. Rudra Ventures Pvt. Ltd. vs. Commissioner of C.Ex., Ludhiana - 2016 (344) E.L.T. 472 (Tri. - Chan.) 9. Per-contra, ld. D.R. for the Department has submitted that the Officers of Headquarters, Preventive Branch had conducted massive investigation and searched the premises of M/s.PIL and recovered voluminous incriminating documents sufficiently proving that the appellants have supp .....

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