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TMI Blog2018 (12) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods without any entry of those transactions in the account books as to the extent of the value of ₹ 39,72,275/-. Demand confirmed alongwith penalty - appeal dismissed - decided against appellant. - Excise Appeal No. E/51173/2018 [SM] - FINAL ORDER NO. 53346/2018 - Dated:- 3-12-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Ashmita Nayak Mr. Ranjeet Ranjan, Advocates Present for the Respondent: Mr. P.R. Gupta, DR ORDER PER: RACHNA GUPTA The appellants herein are engaged in manufacture of MS ingots. From information as gathered by the Sales Tax Department booking a case against the appellants on 16.06.2009 regarding clandestine removal of excisable goods, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of the appellant company has been confirmed. Still aggrieved the appellant is before this Tribunal. 2. I have heard Ms. Ashmita Nayak, Ld. Advocate for the appellant. She has submitted that the Central Excise Department has not conducted any search recovery or even any fresh investigation in the present matter. The documents as received from Sales Tax Department merely have been relied upon by the Department to propose the demand vide the impugned Show Cause Notice. Allegations of clandestine removal being serious in nature cannot be confirmed based on the documents received from some other Department. It was the burden of the Excise Department to prove the allegations but apparently they merely have relied upon not only the initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, seizures, recoveries and audit reports etc. of appellant by the Sales Tax Department, initially alleging the clandestine removal of the final product of the appellant i.e. MS ingots to the value of ₹ 69,26,820/-. Since part of said demand i.e. ₹ 29,54,545/- has already been dropped by the Sales Tax Authorities themselves holding those sales to be related with the appellants associated firms M/s Aditya International but the remaining demand has been confirmed. Appellant has not filed any Appeal qua the same. The said order therefore stands attained finality. The Commissioner (Appeals) while duly considering the said decision has dropped the proportionate demand of Central Excise duty. Justifying the Order; Appeal is prayed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been preferred by the appellant against the Order of the Sales Tax Department, confirming the partial demand. As a result, it stands to have attained finality that the appellant have indulged into transaction of sales of their finished goods without any entry of those transactions in the account books as to the extent of the value of ₹ 39,72,275/-. In view of the said final adjudication there seems no reason for recalling the confirmation of the demand of excise duty to the said extent. Resultantly, I find no infirmity in the Order under challenge not even with respect to imposition of penalty upon the Director of the Appellant. Order is accordingly upheld. Appeal is hereby dismissed. [Pronounced in the open Court on 03.12.2018] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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