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TMI Blog2018 (5) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... levelled against the appellants for confirmation of the duty demand and for imposition of penalties. Demand do not sustain - appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51229/2017 [SM], Excise Appeal No.E/ 51906/2017 [SM], Excise Appeal No. E/51911/2017 [SM] - FINAL ORDER NO. 51676-51678 /2018 - Dated:- 4-5-2018 - S. K. Mohanty, Member ( Judicial ) For the Appellant : Mr.Jitin Singhal, Advocate For the Respondent: Mr.G.R. Singh, D.R. ORDER PER: S.K. MOHANTY These appeals are directed against the impugned orders dated 10.04.2017 passed by the Commissioner (Appeals), Customs, Central Excise Service Tax, Raipur. 2. Brief facts of the case are that the appellant M/s. Sindh Ispat is eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants, which culminated into the adjudication order dated 29.03.2016, wherein Central Excise Duty demand of ₹ 31,82,894/- alongwith interest was confirmed and equal amount of penalty was imposed on the main appellant, M/s. Sindh Ispat. Besides, the said adjudication order also imposed penalties of ₹ 3,50,000/- and ₹ 2,50,000/- under Rule 26 of the Central Excise Rules on the other appellants, namely, Shri Om Agarwal, Partner of the main appellant and Shri Narendra Agarwal, Proprietor of M/s. Amit Steels respectively. Feeling aggrieved with the adjudication order dated 29.03.2016, the above named appellants have filed appeals before the ld. Commissioner (Appeals), which were disposed of vide the impugned orders. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the appellants, with the allegation of clandestine removal of goods. With regard to clandestine removal of goods, the law is well settled that the Department is required to adduce clinching evidence of the nature of purchase of raw material, use of electricity, sale of final products, payment, realization of sale proceeds, mode and flow back of funds etc. In the present case, no tangible evidences were produced by the Department to support the case that the goods were clandestinely removed from the factory. Further, I also find that the transporters, whose statements were relied on by the Department, had not specifically mentioned that the goods were transported by them, without the cover of Central Excise Invoices and without payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtation of goods. No customers have been identified and there is no evidence of payment of any consideration for such clearances. In such a scenario, it has to be held that entries made in the third parties documents, recovered from the third party s premises, cannot be held to be made basis for charges of clandestine manufacture. As such, I do not find any justification for imposition of penalties on the appellant or on other appellants. 7. On perusal of the appeal records, I find that the Department has also relied upon the evidence in the case of B.K. Rolling Mills in the case of the present appellants. Since the order passed in the case of the said appellant has already been set aside by the Tribunal vide order dated 23.02.2018, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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