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TMI Blog2019 (8) TMI 1679X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice is presumptive, and held is not maintainable - Demand and penalty set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 54088 OF 2018-SM and Excise Appeal No. 54138 OF 2018-SM - FINAL ORDER NOs. 51569 – 51570/2019 - Dated:- 1-8-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Ajay Mishra, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER The issue in this appeal is whether the appellant company and Authorised Signatory Shri Raja Ram Yadav, whether they have indulged in clandestine removal of their finished product to M/s Bhiwadi Rolling Mills Pvt. Limited, during the period May, 2011 to September, 2012. 2. The brief facts ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree Balajee unit was located in the same locality/ industrial area, it appeared to Revenue that they kept record of dealings with M/s Shree Balajee as Bhiwadi, which thus relates to this appellant namely Shree Balajee Furnaces Pvt. Limited, Bhiwadi. 3. In follow up investigation, Revenue examined Shri Raja Ram Yadav, Authorised Signatory of the appellant company on 13.04.2016 under Section 14 of the Central Excise Act. Shri Raja Ram Yadav inter alia stated that he is Authorised Signatory and looking after production, sale, purchase and taxation work. He supervises the compliance under indirect taxation, despatch of finished goods and day-to-day work of the company. They are engaged in the manufacture of M.S. ingots. They had transaction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation, the said amount was demanded alongwith interest and further penalty was also proposed. 5. The show cause notice was adjudicated on contest and vide order-in-original dated 06.06.2017 the adjudicating authority was pleased to confirm the proposed demand with interest and equal amount of penalty under Section 11AC 1(c) of the Act. Further, penalty of ₹ 5 lakhs each was imposed on Shri Raja Ram Yadav, Authorised Signatory and also on Shri Ashish Gupta, Director of the company under Rule 26(1) of the Central Excise Rules. Further, penalty of ₹ 8,72,632/- was imposed on the alleged purchaser M/s Bhiwadi Rolling Mills. All the appeals were disposed of by the learned Commissioner (Appeals) vide common order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded clandestine purchases under the head Mis roll. However, the Revenue has neither found any incriminating document issued by this appellant from the premises of Bhiwadi nor they have found any record of clandestine removal at the end of this appellant. Further, appellant had categorically denied in the course of investigation that they have no business transactions with the said Bhiwadi since April, 2011, wherein the present dispute is from May, 2011 to September, 2012. Based on such unsubstantiated allegation the demand of duty and penalty from these appellants is not sustainable and fit to be set aside. 7. Learned Counsel also relies on the ruling of coordinate Bench of this Tribunal in Final Order Nos. 52987 52989/2018 dated 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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