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TMI Blog2011 (2) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Kamal Sehgal,Sr. Standing Counsel for the appellant. ADARSH KUMAR GOEL, J. 1. This order will dispose of CEA Nos.203, 204, 207 and 208 of 2010 as it is stated that all the appeals are interconnected. 2. C.E.A. No.203 of 2010 has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, the Act ) against the order of the Customs, Excise Service Tax Appellate Tribunal, New Delhi dated 27.10.2009, Annexure A-6, raising following substantial questions of law:- Whether for any fraudulent or clandestine removal/transaction where the players hatch the conspiracy and execute well crafted modus operandi, car the exchequer be made to bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was the sale proceed of the goods cleared by M/s Paradise Steel Rolling Mills. Not only this, Mr. A.K. Gupta has ever taken the name of M/s Paradise Steel Rolling Mills in his statement and as such the grounds taken by the department are not legally sustainable. Moreover, there is no firm in the name and style of M/s Ashwani Manoj Kumar as alleged in the Show Cause Notice. Mr. Manoj Kumar and Ashwani Kumar are independent identities and filing Income Tax return. No allegation has been leveled in the Show Cause notice for the recovery of the duty on the goods cleared by M/s Paradise Steel Rolling Mills and no evidence has been collected in this regard to prove that such goods were cleared by them from their factory. The charges, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst sources of Rs.1,45,000/- explained by M/s Ashwani and Manoj Kumar brought out in adjudication. Invoices if any issued by M/s Paradise Steel in favour of M/s Patran Pipes showing sale of goods, if any, made by the former to the later are not in record. Of course, sale without invoices have been brought to record while controversy is on the recovery of cash of Rs.1,45,000/- from a third party. Cogent evidence showing that goods manufactured were not recorded in the books of M/s Paradise Steel have escaped payment of duty by clandestine removal has not come to record except mere suspicious and assumptions. Seizure of Rs.1,45,000/- being the only cause for the proceeding, in absence of evidence showing the seized money has direct nexus wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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