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TMI Blog2016 (12) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... f Indian Steels, Raipur. The Tribunal in the case of M/s. Raipur Forgings Pvt. Ltd. & Ors. vs. CCE Raipur-I [2016 (2) TMI 763 - CESTAT NEW DELHI], where it was held that It is essential to have some piece of corroboration for such a clandestine activity other than the sole evidence of general admission statement of the Director or /partner and the appeal was allowed - In view of the above decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared 92.200 M.T. of Sponge Iron to the appellant without issuing Central Excise invoices. The said officers interrogated Shri Sajjan Kumar Berlia, Director of the appellant company (Appellant No.2). It has been alleged that the appellant company had manufactured 77.448 M.T. of M.S. Ingots, out of 92.200 M.T. of Sponge Iron received from M/s. Indian Steel and subsequently cleared without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corroboration. The statement of the appellant No.2 is un-corroborated in nature. 4. I find that the proceedings were initiated against the other assessees on the basis of search and enquiry with reference to activities of Indian Steels, Raipur. The Tribunal in the case of M/s. Raipur Forgings Pvt. Ltd. Ors. - vs. CCE Raipu r -I vide Final order No.A/50184-50189/2016-SM (BR) dated 21.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious buyers. No verification was made in the appellant s manufacturing unit or in their records. The admission made by the Director or Partners of the appellant /assesses gives a strong indication of the clandestine activity of the appellant /assessee. However, that by itself cannot be conclusive evidence especially, as the product on which duty is demanded is M.S. Angles and Channels, etc., whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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