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TMI Blog2019 (1) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... nd already been decided in favour of assessee. Therefore, to that extent, the order under challenge is upheld. Clandestine removal - entire case of the Revenue is based upon the records recovered from M/s Monu Steels about removal of finished goods to various customers and about details of procurement of raw-material and is based upon the statement of the representative of M/s Monu Steels - Held that:- 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. Further, the Revenue has not made any other enquiries and has solely relied upon the entries made in the record of M/s Monu Steels - The law i.e. as to whether the third part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed duty. Hence the impugned SCN No.7836 dated 06.10.2010 was served upon the appellant proposing demand of ₹ 8,21,08,631/- quantified on the basis of excess electricity consumption including the duty involved in alleged clandestine removal of MS ingots for the period w.e.f. 2005-06 to 2010-2011. The demand as raised was confirmed by order of original adjudicating authority dated 22nd November, 2017. 3. Vide the order (under challenge), the main and major part of the demand of ₹ 8,00,40,529/- for the excess electricity consumption has been dropped. However, demand of ₹ 20,68,102/- has been confirmed as the demand of Central Excise duty involved in clandestine manufacture and clearance of MS ingots alongwith interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Castings Pvt. Ltd. reported in 2011 (269) ELT A 108 (S.C.). We do not find any infirmity in the order to that extent. The similar issue is no more res-integra as stand already been decided in favour of assessee. Therefore, to that extent, the order under challenge is upheld. 8. Now coming to the demand confirmed, I am of the opinion that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels about removal of finished goods to various customers and about details of procurement of raw-material and is based upon the statement of the 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 Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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