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TMI Blog2022 (1) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... clandestine removal of CTD/TMT bars from the premises of the appellant, which were received by him without invoices and without payment of Central Excise duty, with the intention to evade payment of Central Excise duty during the period 2011-12 and 2012-13 which was unearthed during a search conducted in the premises of the appellant in the month of February, 2013 by the Central Excise Officers. In order to prove the case against the appellant, the department mainly relied upon various statements of Mr. Krishna Kumar Sahu [proprietor of the Appellant], Mr. Tirupati Rai [Proprietor of M/s. Sai Deva Steels] and Mr.Suresh Agarwal [Proprietor of M/s. Swastik Steels], which were recorded during the course of investigation. After investigation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been relied upon by the department or by the authorities below for establishing their case. In support of his submissions, learned counsel relied upon the following decisions:- (i) G-Tech Industries vs. UOI 2016(339)ELT 209 (P&H); (ii) Hi-Tech Abrasives Ltd. vs. CCE&C, Raipur 2018(362)ELT 961 (Chhattisgarh); (iii) CCE, Delhi-I vs. Kuber Tobacco India Ltd. 2016(338) ELT 113 (Tri-Del). He further submits that the appellant has also not filed the reply to the show cause notice. He further submits that even if department goes by its own case then it is M/s. Sai Deva Steel, the broker, who was the facilitator but still the penalty of only Rs. 2,000/- was imposed on him and on the other hand a much higher penalty of Rs. 3 lakhs was impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty relies upon the statements recorded during investigation then it vitiates the adjudication process. Either the adjudicating authority follow the procedure prescribed in Section 9D or if it is not possible to follow then to discard those statements. So far as clandestine removal cases are concerned, mainly they are based on the statements/evidences recorded during the course of investigation. Although in the instant case, opportunities were granted by the adjudicating authority to the appellant but they chose not to participate in the proceeding as I gathered from the findings recorded by both the authorities below. Be that as it may, justice must not only be done, but must also be seen to be done. When the legislature has laid down a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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