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TMI Blog2019 (11) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... l to M/s.PIL. In absence thereof, the documents recovered from M/s.PIL cannot be held conclusive against the appellant. The order confirming the recovery has no legal basis to sustain - Appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 53734-53735 of 2018-SM - FINAL ORDERS NOS. 51466-51467/2019 - Dated:- 7-11-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Abhash Mishra, Advocate for the appellants. Shri K. Poddar, Authorised Representative for the respondent ORDER The appellant, M/s Pragati Ingots and Power pvt. Ltd. is engaged in the manufacture of MS Ingots. The appellant is registered with the Central Excise Department. The other appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was recorded on 21.11.2013, wherein he denied of any clandestine removal of MS Ingots by the appellant. It was further stated that they have sold MS ingots to PIL under cover of invoices only. 4. Show cause notice dated 08.03.2016 was issued on the appellant invoking the extended period of limitation to demand duty of ₹ 5,73,290/- for alleged clandestine removal of finished goods along with interest and further penalty was proposed under Section 11AC/11AC-1(a). Further, penalty was also proposed on Director of M/s Pragati Ingot Power Pvt Ltd. The show cause notice was adjudicated on contest, the OIO dated 16.02.2018 was passed by the Assistant Commissioner dropping the show cause notice. 5. Being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (340) ELT 249 (Tri.-Del.) 4. CCE ST, Ludhiana Vs. Anand Founders Engineers 2016 (331) ELT 340 (P H). 5. Commissioner of C.Ex., Indore vs. Prag Penta Chem Pvt. Ltd. 2018 (360) E.L.T. 1025 (Tri.-Del.). 6. Rudra Ventures Pvt. Ltd. vs. Commissioner of C.Ex., Ludhiana 2016 (344) E.L.T. 472 (Tri. Chan.) 9. Per-contra, ld. D.R. for the Department has submitted that the Officers of Headquarters, Preventive Branch had conducted massive investigation and searched the premises of M/s.PIL and recovered voluminous incriminating documents sufficiently proving that the appellants have supplied unaccounted raw-material to M/s. PIL. The order under challenge has discussed the cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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