9911796707
TMI Blog2024 (6) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... - requirement to prove with cogent evidence and not on the basis of preponderance of probabilities - HELD THAT:- The facts of the case in the case of M/S. SHIV SHAKTI SPONGE IRON LIMITED, M/S. BHARAT BHUSHAN SACHDEVA (FORMER DIRECTOR) (NOTICEE NO. 2) VERSUS COMMISSIONER OF CENTRAL EXCISE, BHUBANESHWAR BHUBANESHWAR-I COMMISSIONERATE [ 2020 (1) TMI 532 - CESTAT KOLKATA] is perused. In that case, no search was conducted in the premises of M/s Shiv Shakti Sponge Iron Ltd. the same has been recorded in the said order. Therefore, the facts of the case in hand are not similar to the case of M/s. Shiv Shakti Sponge Iron Ltd. Therefore, the said decision is not applicable to the facts of the case in hand. The statements recorded during the course o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Intelligence, Regional Units of Jamshedpur Rourkela (DGCEI) carried out search operations at the factory premises of the Appellant as well as the premises of M/s. Sachdeva Engineering Works Pvt. Ltd. (SEWPL) on 26.09.2007. During course of investigation various records and documents were seized from the premises of the Appellant as well as factory cum office premises of SEWPL. Further, statements were also recorded from Shri Bharat Bhushan Sachdeva and other employees of the Appellant. 4. During the course of search operation, a pen drive was also allegedly recovered from the bag of Shri Bharat Bhushan Sachdeva, containing sales purchase ledger and bank ledger details of the Appellant pertaining to relevant period. The Revenue has also al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants also. 8. He further submitted that the statements recorded during the course of investigation were not tested in terms of Section 9D of the Excise Act. Therefore, on that ground also, the impugned orders are to be set aside. 9. He further submitted that the clandestine clearance needs to be proved with cogent evidence and not on the basis of preponderance of probabilities on conjecture and surmises. Therefore, impugned order has to be set aside. 10. On the other hand, Ld. Authorized Representative, for the Revenue, supported the impugned order. 11. Heard the parties. We have gone through the facts of the case in the case of M/s. Shiv Shakti Sponge Iron Ltd. (Supra) . In that case, no search was conducted in the premises of M/s Shiv Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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