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TMI Blog2018 (4) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... 36, 50937, 50938, 50652, 50983, 50984, 51170, 51171/2017 - A/51350-51357/2018 - Dated:- 4-4-2018 - Mr. Anil Choudhary, Member (Judicial) Ms Shreya Dahiya, Advocate, for Appellants Shri G.R. Singh, (AR), for Respondents Per: Anil Choudhary These appeals are arising from a common investigation in respect of one M/s Ambika Ispat (India) Pvt. Ltd. Accordingly, these appeals are taken up together for disposal for sake of convenience, due to common facts and circumstances. 2. The brief facts of the cases are that revenue had information that one Shri Ambika Ispat (India) Pvt. Ltd. Village-Taraimal, Raigarh (Chhattisgarh) (herein after referred to as Shri Ambika Ispat for brief) a manufacturer of Sponge Iron falling under Chapter 72 of First Schedule, was doing large scale evasion of Central Excise duty, by clandestine removal of its finished goods, namely Sponge Iron. A search was conducted in the factory of Shri Ambika Ispat and also in the room of Shri Bidur Gupta, Peon of Shri Ambika Ispat, just outside the factory premises on 15/12/2010. Several documents were resumed both from the factory premises and from the room of Shri Bidur Gupta. Upon scrutiny, it appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia he stated that some of the consignments were removed without payment of Central Excise duty. He further stated that both kind of material gate pass books were also different, one issued against Central Excise invoices where of single gate pass in one page whereas those issued against removal without Central Excise invoice where having four gate passes in one page and having different Colour. Pink for the former and yellow for the latter. He also stated that Shri Ambika Ispat received the payment for the clandestine clearances in cash. On comparison of the details of the finished goods that is Sponge Iron, as contained 07/08/2010 to 14/12/2010, R UD-4 and 5 recovered from residences of Shri Bidur Gupta, peon of Shri Ambika Ispat, it was noticed that except a few material gate passes where the Central Excise Invoices issued against, had been cancelled or later on diverted under Central Excise Invoices. Most of these, Sponge Iron ha d been removed to various manufacturers of iron and steel products of excisable goods, without payment of duty and without cover of Central Excise Invoice. Accordingly, it appeared that a total of 4003.5 MT have been cleared by the Shri Ambika Ispat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagdamba Sponge, Raigarh 170.990 06.08.10 to 06.12.10 13. Rupana Dham, Raigarh 437.010 25.09.10 to 06.11.10 14. R.S. Ispat, Raigarh 24.860 19.10.10 15. Maa Banjari Ispat, Raigarh 164.410 05.10.10 to 26.11.10 16. Mahamaya Steel, Raipur 80.760 01.08.10 to 07.08.10 Total: 4288.180 27.07.10to14.12.10 4. The officers further summoned the Director of Shri Ambika Ispat Shri Avinash Chandra Gupta, who admitted that he was responsible for all acts of omission and commission as detected in the course of enquiry. He further admitted shortage of Sponge Iron, for the quantity 6251.770 M T, a s detected during physical verification and further stated that the same ha d occurred due to clandestine removal. Further, during investigation and interrogation Shri Avinash Chandra Gupta and Shri Raghav Gupta both the Directors of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Quantity Alleged Sponge Iron received Finished Goods cleared on assumption 1. E/50936/2017 Aug-Oct, 10 M/s G.P. Global Industries Pvt. Ltd. 3,70,412/-+Interest+ Penalty 145.350MT Ingot-154.337MT Month wise yield 2. E/50937/2017 Sapan Khetan Penalty-1,00,000/- 3. E/50938/2017 M/s Om Shree Rupesh Steel Pvt. Ltd. Duty-3,04,670/-+Interest + Penalty 106.890MT Ingot-122.071MT Month wise yield 4. E/50652/2017 Shri Shankar Lal Agrawal Penalty-85,000/- 5. E/50983/2017 Oct, 2010 M/s Sairam Steel Pvt. Ltd. 2,61,152/- +Interest + Penalty 94.790MT Ingot-99.782MT Month wise yield 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 15/12/2010. The date of search and the show cause notice having been issued in August, 2015, is well within the period of 5 years prescribed in the erstwhile proviso to Section 11A (1) of the A ct. It is urged that the learned Commissioner (Appeals) have erred by considering the 5 years period, a s a normal period of limitation for issue of show cause notice. It is further urged that the re venue have not made out any case of suppression of facts, with intent ion to evade duty, with any reasonable evidence, with respect to these appellants. It is further urged that suspicion howsoever strong cannot take the place of evidence, for visiting these appellants with Central Excise duty for the alleged clan destine removal. The learned Counsel also relies on the ruling of this Tribunal in the case of M/s HSR Re - rolling Pvt. Ltd. V s CCE, Raipur reported at 2016 (335) E L T 111 (Tri. - Del) wherein it have been held under similar facts and circumstances that on the allegation of receipt of unaccounted Sponge Iron without payment of duty, alleged solely on the recovery of some invoices/documents at the supplier send and the statement of Director, who was not with the appellant s compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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