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TMI Blog2019 (1) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... in persons who have not been cross-examined. The demand on the appellant and the penalty on the appellant is not sustainable - appeal allowed - decided in favor of appellant. - Excise Appeals No. 51816 and 51872 of 2018 (SM) - Final Order No. 50060-50061/2019 - Dated:- 17-1-2019 - Shri C.L. Mahar, Member (Technical) Shri Himanshu Bansal, Advocate for the appellants. Shri K. Poddar, Authorized Representative (DR) for the Respondent. ORDER Per. C.L. Mahar :- The brief facts of the matter are that the appellant are engaged in manufacture of MS Ingots and other re-rolled products falling under Chapter 72 of Central Excise Tariff Act, 1985. Working on a specific intelligence, the officers of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly on the basis of average electricity consumption criterion. 2. I have heard both the sides. 3. I find that the confirmed demand in this case is fully based upon the entries which were found made in the record of M/s Mono Steels, who is a commission agent for the sale and purchase of the iron ingots. I find that the issue is no longer res-integra as in the series of decisions of this Tribunal several cases has been decided, wherein the demand has been confirmed on the basis of records recovered from M/s Mono Steels. Since, the law has already been laid down by the Hon ble Allahabad High Court in the case of M/s Continental Cement Company vs. Union of India 2014 (309) E.L.T. 411 (All.), wherein to establish a case of clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cords 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 High Court decision in the case of Continental Cement Company Vs. Union of India 2014 (309) E.L.T. 411 (All.) as also Tribunal s decision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I 2016 (335) E.L.T. 297 (Tri.-Del.), CCE ST, Raipur Vs. P.D. Industries Pvt. Ltd. 2016 (340) E.L.T. 249 (Tri.-Del.) and CCE ST, Ludhiana Vs. Anand Founders Engineers 2016 (331) E.L.T. 340 (P H). It stand held in all these judgments that the findings of clandestine removal cannot be upheld based upon the third party documents, unless ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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