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TMI Blog2018 (7) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... premises of M/s Moun Steels & M/s Gopal Traders read with the statement of their Director and by ignoring the statement of the Director of the present appellant. Tribunal in the case of CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. [2015 (11) TMI 455 - CESTAT NEW DELHI] held that the allegations based on inquiries e made in the third party's documents of Commission Agent and transporters canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng their final products without payment of duty. The Director of the present appellant, in his statement recorded during the course of investigation, denied the charges of clandestine removal and submitted that all the clearances made by them were under the cover of central excise invoices. 3. In the above background, proceedings were initiated against the present appellants resulting in the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate has relied upon the Tribunal decision in the case of Abha Power Steel P. Ltd. vide Final Order No. 58580-58581/2017 dated 20.12.2017, where under the identical circumstances, the demand of duty made on the basis of the third party's records were set aside by following the Tribunal's earlier order in the case of Rudra Ventures Pvt. Ltd. - 2016 (344) ELT 472 (Tribunal-Chan.). It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual manufacture of M.S. ingots, etc. for upholding the charges of clandestine removal. Even the statement of the Director admitting such removal was held to be insufficient in the absence of any other corroborative evidences indicating clandestine activities. Further, the Tribunal in the case of CCE ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT 249 (Tribunal-Delhi) held that the al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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