9911796707
TMI Blog2018 (10) TMI 1530X X X X Extracts X X X X X X X X Extracts X X X X ..... didn’t deny this fact rather admitted that all the recovered documents were written by Mr. Bal Mukund. Department has failed to obtain any document, as direct evidence, to corroborate the said recovered record. The same also finds mention in the order under challenge - the Revenue has not made any other enquiries and has solely relied upon the entries made in the record of M/s Monu Steels. Similarly for the record from M/s. Kailash Traders as far as the raw material is concerned, Department couldn’t have any other corroborative piece of evidence. 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 establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under challenge, the main and major part of the demand of ₹ 13,62,85,928/- for the excess electricity consumption has been dropped. However, demand of ₹ 76,52,542/- has been confirmed as the demand of Central Excise duty involved in clandestine manufacture and clearance of MS ingots alongwith interest and penalty of same amount. Hence, the present appeal has been filed. 2. We have heard Mr. Himanshu Bansal, ld. Counsel for the appellant and Ms.Tamanna Alam, ld. DR for the Department. 3. It is submitted on behalf of the appellant that from the scrutiny of documents as recovered from the premises of M/s. Monu Steels that the name of appellant emerged. Appellant himself is the manufacturer of MS Ingots and is clearing his pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he representative of M/s Monu Steels. Revenue entertained a view that the appellant is indulging the clandestine clearances. When the Director of the appellant was contacted by Revenue, he very clearly, in his statement recorded by the officers, deposed that he does not even know M/s Monu Steels. However, he used to meet Mr. Bal Mukund Pansari, the nephew of Shri S.K. Pansari of M/s.Monu Steels. Said Mr. Bal Mukund had admittedly expired. Mr.S.K. Pansari during his cross-examiantion also didn t deny this fact rather admitted that all the recovered documents were written by Mr. Bal Mukund. Department has failed to obtain any document, as direct evidence, to corroborate the said recovered record. The same also finds mention in the order under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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