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TMI Blog2020 (7) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ng evidence of clandestine manufacture and removal of the goods. There is no other evidence or document in the form of stock verification of the raw-material of the appellant and the material supplied to M/s. PIL nor any evidence about usage of any transportation by the appellants for transporting the alleged quantity of raw-material to M/s.PIL. In absence thereof the documents recovered from M/s.PIL cannot be held against the appellant. It is well settled law that there has to be some concrete evidence which would show clandestine manufacture of goods, as was reiterated by Tribunal, Delhi in the case of C.C.E. S.T. -RAIPUR VERSUS P.D. INDUSTRIES PVT. LTD. [ 2015 (11) TMI 455 - CESTAT NEW DELHI] . The order confirming the recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tomers of finished goods included manufacturers /dealers commission agents etc., who all were alleged to have evaded payment of Central Excise Duty, while facilitating M/s. PIL to remove the finished goods clandestinely. It was also observed that during the period 2011-12 M/s. PIL had purchased unaccounted raw-material i.e. MS ingots from the appellant herein. Resultantly, a show cause notice No.10826 dated 13.07.2016 was served upon the appellant proposing the recovery of Central Excise duty of ₹ 5,24,318/- from them alongwith the interest and the penalty on the appellant company and penalty on the Director Shri Chaitanya Garg. The said proposal was initially dropped by the Assistant Commissioner, Raipur vide order No.88/Adj/AC/D-I/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) vi. CCE vs. Brims Products 2011 (271) ELT 184 (Patna High Court) 5. Per-contra, ld. D.R. for the Department has submitted that the Officers of Headquarters, Preventive Branch had conducted massive investigation and searches in 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 clear involvement of the appellant facilitating the clandestine removal of the finished goods to M/s. PIL. There is no infirmity in the order under challenge. Same is, accordingly, prayed to be upheld. 6. After hearing the rival contentions of both the sides, I hold as follows:- Since the sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e thereof the documents recovered from M/s.PIL cannot be held against the appellant. 8. It is well settled law that there has to be some concrete evidence which would show clandestine manufacture of goods, as was reiterated by Tribunal, Delhi in the case of Commissioner of Central Excise Service Tax, Raipur vs. P.D. Industries Pvt. Ltd. reported as 2016 (340) ELT 249 (Tri.-Del. ). Earlier also in the case of Continental Cement Company vs. Union of India reported in 2014 (309) ELT 411 (All.), Hon ble High Court of Allahabad has held:- 12. Further, unless there is clinching evidence of the nature of purchase of raw materials, use of electricity, sale of final products, clandestine removals, the mode and flow back of funds, dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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