9911796707
TMI Blog2015 (7) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorities below along with interest and imposition of penalty under Section 11 AC of the Central Excise Act, 1944 is not legal and proper. Therefore, the impugned order is set aside. - Decided in favour of appellant with consequential relief - Appeal No. E/52350/2014-EX[SM] - - - Dated:- 6-7-2015 - S K Mohanty, Member (J) For the Appellant : Mr K K Sharma, Adv For the Respondent : G R Singh, DR ORDER Per S K Mohanty The issue involved in this appeal relates to clandestine removal of MS ingots. The brief facts of the case are that on 18.01.2007, the DGCEI officials visited the factory premises of M/s. Ranbir Steel Industries, Ludhiana. During the course of verification of records, they found certain kacha slip fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... central excise duty. For recovery of the duty along with interest and for imposition of penalty, the Department initiated show cause proceedings against the appellant, which culminated into the adjudication order dated 04.11.2008 confirming the proposed demand along with interest and also imposition of equal amount of penalty. In appeal against the said adjudication order, ld. Commissioner (Appeals) vide Order-in-Appeal dated 02.04.2009 has dismissed the appeal of the appellant for non-compliance of stay order dated 10.02.2009. The said order was challenged by the appellant before this Tribunal, which was set aside vide order dated 31.05.2011. The Tribunal allowed the appeal and remanded the matter for fresh consideration on merits. Pursuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment had offered for cross-examination of Shri Surinder Pandey, Authorised Signatory of M/s. Ranbir Steel Industries, but he submitted that the statement dated 18.01.2007 recorded by the Central Excise Department was not correct and voluntary and was recorded under threat and pressure. Statement recorded from Shri Surinder Pandey during the course of cross-examination as reflected in the adjudication order dated 04.11.2008 is extracted herein below:- Question 2:- Was the statement dated 18.01.07 tendered by you to the official of DGCEI correct and voluntary? Answer: No. The statement dated 18.07.07 are not correct and voluntarily statement being recorded under threat and pressure. It was the dictated statement. Question 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
