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TMI Blog2018 (8) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... a consignment agent that too for providing the raw material to the manufacturer i.e. M/s Steel Abrasive Industries Ltd - The allegations of any clandestine removal of final products by M/s Steel Abrasive Industries Ltd. are opined to have no bearing upon the appellant unless and until there is a corroborative cogent evidence to support the allegation of providing the raw-material without discharging the liability - the same is missing on the record - penalty not warranted, Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51715/2018 [DB] - FINAL ORDER NO. 52703/2018 - Dated:- 31-7-2018 - HON BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) AND HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) For the Appellant : Mr. Himansh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e suppression of production and clandestine removal of MS Ingots during the period 2005- 06 to 2009-10 without issue of Central Excise invoice and the excess consumption of electricity than required for the manufacture of said ingots. The demand as raised was confirmed by order of original adjudicating authority dated 19th March, 2018. Vide the impugned order under challenge, the main and major part of the demand for the electricity consumption has been dropped. However, penalty of ₹ 10,000/- has been confirmed. Hence, the present appeal has been filed. 2. I have heard Shri Himanshu Bansal, ld. Counsel for the appellant and Shri R.K. Mishra, ld. DR for the Department. 3. It is submitted on behalf of the appellant that M/s Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that extent, the order under challenge is upheld. 6. With respect to the impugned remaining penalty of ₹ 10,000/-, it is observed that appellant herein is merely a consignment agent that too for providing the raw material to the manufacturer i.e. M/s Steel Abrasive Industries Ltd. The allegations of any clandestine removal of final products by M/s Steel Abrasive Industries Ltd. are opined to have no bearing upon the appellant unless and until there is a corroborative cogent evidence to support the allegation of providing the rawmaterial without discharging the liability. We observe that the same is missing on the record. 7. In view thereof and in view of the earlier decision bearing Final Order No.51656-51658 of 2018 dated 26th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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