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TMI Blog2018 (5) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant-Ms. Ashok Ispat Udyog had cleared 80.695 MT of MS ingots and entire demand is purely based upon the statement of Sh. S.K. Pansari Prop. of M/s. Monu Steel. Only on the basis of statement of third person no demand could be made - penalty on Director also set aside. Appeal allowed - decided in favor of appellant. - Exicse Appeal No. E/50874/2018-Ex [SM], Excise Appeal No. E/50812/2018-Ex [SM] - Final Order No. 51980-51981/2018 - Dated:- 23-5-2018 - Mr. Ajay Sharma, Member ( Judicial ) For the Appellant : Ms. Priyanka Goel, ( Advocate ) For the Respondent : Mr. S.Nunthuk and P. Juneja A.R. ORDER Per : Ajay Sharma These are case of clandestine removal of M.S. Ingots. Since the issue involved in both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Principal Commissioner M/s. Monu Steel (Sh. S.K. Pansari) did not appear for cross examination despite various opportunities given. The Show Cause Notice itself mention that the demand of Central Excise duty amounting to ₹ 3,29,78,297/- is inclusive of the duty of ₹ 2,56,803/- involved in 80.695 MT of MS ingots. Therefore, it is clear that duty amount on 80.695 MT of M.S. ingots is also included in the total duty amount of ₹ 3,29,78,297/-. In the impugned order although the demand of Central Excise duty of 3,29,78,297/- was dropped by the ld. Principal Commissioner, but still he confirmed the demand of Central Excise duty of ₹ 2,56,803/- in respect of 80.695 MT of MS ingots. In the said impugned order it has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly and it is based upon the statement of the representative of M/s Monu Steels that the Revenue entertained a view that S. Iron refers to the appellant s clearances. When the Director of the appellant contaced by Revenue, he very clearly, in his statement recorded by the officers, deposed that he does not even know M/s Monu Steels. Further, the Revenue has not made any enquiries from the buyer M/s Sapna Steels and has solely relied upon the entries made in the record of M/s Monu Steels. 5. The law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established. Reference can be made to Hon ble Allahabad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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