9911796707
TMI Blog2022 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... Alam, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether the appellant has been rightly imposed duty and penalty. 2. Brief facts of the case are that on the basis of specific information, preventive officers, of the Headquarter, Central Excise, Raipur had conducted searches at the factory and office premises of one M/s Pankaj Ispat Limited, Raipur (M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad not been accounted for in the records of the appellant's factory. Sh. Vijay Agarwal, Director of the appellant, in his statement dated 03.07.2015 denied to have clandestinely removed 245.960 MT of M.S. Ingots during the relevant period to M/s PIL without payment of duty of Rs. 9,95,239/- in contravention of the various provisions of Central Excise Act, 1944 and the rules made thereunder. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner (Appeals) was pleased to dismiss the appeal observing that the transaction under dispute has been found recorded in the seized private records of M/s PIL alongwith clearance of the consignment of M.S. Ingot purchased on payment of duty during the relevant period. This appellant had admitted the duty paid transaction recorded in the seized record but have denied the non-duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has been admitted by the appellant or corroborated with evidence found in the record of the appellant. So far the statement of Sh. Pankaj Agarwal, Director of M/s PIL is concerned, it has got no evidentiary value as Sh. Pankaj Agarwal have not been examined by the assessing officer in the adjudication proceeding. Thus, there is clear violation of the provision of Section 9D of the Act. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention, I find that there is no corroboration of the allegation of Revenue with the record of this appellant. Nor there is any admission of the alleged clandestine transaction on the part of the appellant. Further, the third party record are not corroborated and unsubstantiated. Further, such third party record and the statement of the Director of M/s PIL cannot be used against this appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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