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TMI Blog2021 (4) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... in loose documents were recovered from the premises under resumption memo prepared on the spot on 10.09.2005 itself. Some other documents in the form of hand written ledger books pertaining to the period from April, 2005 were also recovered on the same date from the same premises. After examination of various records with respect to the documents recovered, show cause notice dated 12.06.2009 was served upon the appellant demand of duty of Rs. 2,63,42,989/- alleging to have not been paid on 9551.278 MT of M. S. Ingots was proposed alongwith proportionate interest and appropriate penalties. The said show cause notice has been adjudicated by the order under challenge bearing No. JAI-EXCUS-000-COM-11-18-19 dated 31.01.2019 wherein demand of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel accordingly, prayed for allowing the appeal. 4. Learned Authorised Representative Ms. Tamanna Alam on the other hand rebutted the submissions. It is mentioned that the Commissioner has thoroughly examined the evidence and confirmed the demand only on 201.165 MT of M.S. Ingots against the proposed demand on alleged clandestine removal of 9551.278 MT of MS ingots. She accordingly prayed for dismissal of the appeal. 5. After hearing both sides and on perusal of record specially the show cause notice as was directed to be produced on record vide the previous order dated 04.03.2021, it is observed that the premises of SSSRM were search on 10.09.2005. The documents recovered from the premises, based whereupon the show cause notice was issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Hon'ble Allahabad High Court in the case of Continental Cement Company vs. Union of India -2014 (309) ELT 411 (All.) wherein it has been held- "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. Any demand and the proportionate penalty on the Director of the manufacturer is not sustainable. Order under challenge is therefore held to suffer infirmity to this extent. There is plethora of judgements to hold that stand upon the charges as that of clandestine removal, there has to be some clinching evidence and the demand cannot be confirmed based on presumptions and assumptions. The charge of clandestine remov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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