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TMI Blog2023 (6) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs. 13,35,39,859/- was dropped by the Ld. Adjudicating authority. The brief facts of the case are that an intelligence was developed by the officers of the DGCEI (Hqrs.) that one M/s. Kamdhenu Ispat Limited, Bhiwandi, Alwar, Rajasthan ('M/s. KIL') of which the Respondent herein is one of the franchisees for manufacture of "Kamdhenu" brand of the iron and steel products, searches were conducted in the premises of M/s. KIL on 12.11.2008, which resulted in recovery of various incriminating records showing evasion of service tax and excise duty.Based on the above investigation at the premises of M/s KIL, searches were conducted by the Anti Evasion wing of the Central Excise Department on 15.02.2013 at the Respondent's premises and statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus exonerated the Respondents and its directors and authorized representatives from all demand of duty, interest and penalty. Being aggrieved by the above order dated 24.07.2014, the department is in appeal before us. 3. The Ld. DR appearing for the revenue department contended that the order of the adjudicating authority is not tenable for reasons stated in the grounds of appeal and thus the order should be reversed. 4. The Ld. Advocate appearing for the respondent argued that the order passed by the Ld. Adjudicating authority is a reasoned and speaking order and thus it calls for no interference. He further submitted that the demand has been raised on the assumption that the Respondent would have clandestinely manufactured and removed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rerollers Pvt. Ltd. and Ors. Vs. Commissioner of CGST & Excise, Patna, MANU/CK/0061/2021- CESTAT, Kolkata C. Mohan Steel vs. CCE, Kanpur - MANU/CE/0751/2004 : 2004 (177) ELT 668 (Tri. - Del.) D. Auto Gallan Industries (P) Ltd. vs. CCE, Rohtak - MANU/CE/0666/2014 : 2015 (317) ELT 139 (Tri. - Del.) E. Amba Cement & Chemicals vs. Collector - MANU/CE/0804/1999 : 2000 (115) ELT 502 (Tri.) F. Balashri Metals Pvt. Ltd. vs. UOI - 2017 (345) ELT 147 (Jhar H.C.) (v) G. Triveni Rubber & Plastics vs. CCE - MANU/SC/0309/1994 : 1994 (73) ELT 7 (SC) H. Galaxy Indo Fab vs. CCE, Lucknow - MANU/CE/0357/2010 : 2010 (258) ELT 254 (Tri. - Del.) I. CCE, Chandigarh vs. Dashmesh Castings (P) Ltd. - MANU/PH/2014/2010 : 2010 (257) ELT 225 (P & H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce can be made on the same to confirm the demand on the Respondent herein. 9. We further note that the Ld. Adjudicating authority on the issue of admissibility of the report under section 36B of the central Excise act, 1944 had discussed as below in the OIO: "From the above, it is manifest that Section 36B of the Act stipulates that a statement contained in a document and included in a printed material produced by a computer (computer printout) shall be deemed to be a document for the purpose of the Act and Rules made thereunder and shall be admissible in any proceedings thereunder, if the conditions mentioned in sub-section (2) and the other provisions contained in this Section are satisfied in relation to the statement and the computer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in Original no.03-06/MP/Commr./2011 dt.08.03.2011 held as under ...........65. Thereafter the then Commissioner, Central Excise & Service Tax, Patna has placed his reliance on the decision of the Hon'ble CESTAT in the case of R.A.CastingPvt Ltd. reported in (2005) 237 ELT 674 and U.P.Alloys (P) Limited reported at 198/2009-SM(BR) dated 20.02.2009 and dropped the demand by holding that demand is based upon resumption and assumption hence, not maintainable. As these orders stand accepted by the Department therefore, the issue has attained finality. Moreover, it is well settled law that for the corroboration of clandestine manufacture and sale of iron & steel products, the excess consumption of electricity vis-a-vis the reference level ..... X X X X Extracts X X X X X X X X Extracts X X X X
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