TMI Blog2020 (6) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ises of M/s Pankaj Ispat Limited and records recovered in clandestine procurement of raw material. Moreover, the show cause notice has been issued after a gap of almost four years. Similar issue decided in the case of MANMEET ISPAT PRIVATE LIMITED VERSUS COMMR. OF C. EX., CUS. S.T., RAIPUR [ 2020 (1) TMI 418 - CESTAT NEW DELHI] where it was held that the show cause notice dated 3.2.2016 issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s conducted in the premises of one M/s Pankaj Ispat Limited wherein the purchase register shows name of the appellant. Moreover, in their private records, some entries was found showing the procurement of raw material from the appellant without payment of duty. On the basis of that an investigation conducted in the year 2012, a show cause notice dated 16.03.2016 was issued to the appellant allegin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aipur -2019 (368) ELT 1101 (Tri. Del.) this Tribunal has dropped the proceedings against the appellant. Therefore, the same view is required to be followed. 4. On the other hand, learned Authorised Representative appearing for the Revenue supported the impugned order. 5. Hard the parties. 6. The facts of the case are not disputed. That an investigation was conducted on the premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also find that the matter was in the knowledge of the Revenue right from 19.9.2012, when then Statement of Shri Pankaj Agarwal, Director of M/s PIL was recorded and the sole piece of evidence in the shape of his records, was withdrawn by the officers. Therefore, a statement dated 12.12.2013 of Ms. Permanand Sahu, accountant and Authorised Signatory of the appellant was also recorded under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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