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M/s. Shree Mahalaxmi Steel Structure Pvt. Ltd. & Another v/s CCE&ST, Raipur


Company & Directors' Information:- S A L STEEL LIMITED [Active] CIN = L29199GJ2003PLC043148

Company & Directors' Information:- M M S STEEL PRIVATE LIMITED [Active] CIN = U27109TZ1996PTC006849

Company & Directors' Information:- SHREE MAHALAXMI CORPORATION PRIVATE LIMITED [Active] CIN = U51909WB2001PTC093540

Company & Directors' Information:- G. O. STEEL PRIVATE LIMITED [Active] CIN = U27100PB2007PTC031033

Company & Directors' Information:- J M G STEEL PRIVATE LIMITED [Strike Off] CIN = U27105BR1992PTC004985

Company & Directors' Information:- H L STEEL PVT LTD [Active] CIN = U27107AS1992PTC003726

Company & Directors' Information:- K V M STEEL PRIVATE LIMITED [Active] CIN = U29141DL1988PTC031248

Company & Directors' Information:- K STEEL PRIVATE LIMITED [Strike Off] CIN = U27104JH1973PTC000998

Company & Directors' Information:- R. J. STEEL PRIVATE LIMITED [Active] CIN = U28112MH2009PTC193047

Company & Directors' Information:- MAHALAXMI INDIA PRIVATE LIMITED [Active] CIN = U51909AS2000PTC006033

Company & Directors' Information:- M M STEEL PRIVATE LIMITED [Active] CIN = U27107MH2001PTC131270

Company & Directors' Information:- B L STEEL PVT LTD [Active] CIN = U51909WB1981PTC034021

Company & Directors' Information:- R K G STEEL PRIVATE LIMITED [Active] CIN = U27109DL2004PTC128852

Company & Directors' Information:- V B STEEL PRIVATE LIMITED [Active] CIN = U28112MH2010PTC211691

Company & Directors' Information:- I B STEEL COMPANY PRIVATE LIMITED [Strike Off] CIN = U28910MH2010PTC211344

Company & Directors' Information:- J S C STEEL PRIVATE LIMITED [Active] CIN = U27106UP2013PTC061568

Company & Directors' Information:- S. M. STEEL PRIVATE LIMITED [Active] CIN = U51101MH2013PTC239811

Company & Directors' Information:- R K P STEEL LTD [Active] CIN = L27109WB1980PLC033206

Company & Directors' Information:- C P STEEL PRIVATE LIMITED [Active] CIN = U27100WB2008PTC127447

Company & Directors' Information:- A. K. J. STEEL PRIVATE LIMITED [Active] CIN = U28112WB2010PTC144880

Company & Directors' Information:- C D STEEL PVT LTD [Under Liquidation] CIN = U27109WB1981PTC034340

Company & Directors' Information:- T M S STEEL PRIVATE LIMITED [Strike Off] CIN = U02710TZ1996PTC007498

Company & Directors' Information:- P M R STEEL PRIVATE LIMITED [Active] CIN = U51102DL2003PTC122675

Company & Directors' Information:- C T STEEL PVT LTD [Active] CIN = U27109WB2005PTC106634

Company & Directors' Information:- P G STEEL PVT LTD [Strike Off] CIN = U24111AS1998PTC005409

Company & Directors' Information:- A AND S STEEL PRIVATE LIMITED [Active] CIN = U63090DL1987PTC027835

Company & Directors' Information:- V J STRUCTURE PRIVATE LIMITED [Active] CIN = U45400DL2010PTC201972

Company & Directors' Information:- J S STEEL PRIVATE LIMITED [Active] CIN = U52190CT1978PTC001432

Company & Directors' Information:- U M STEEL PRIVATE LIMITED [Strike Off] CIN = U27209TN1986PTC013670

Company & Directors' Information:- L N STEEL PRIVATE LIMITED [Active] CIN = U27310WB2007PTC118206

Company & Directors' Information:- K. D. W. STEEL PRIVATE LIMITED [Active] CIN = U28910UP2011PTC043976

Company & Directors' Information:- R. N. STEEL PRIVATE LIMITED [Active] CIN = U27100WB2007PTC116588

Company & Directors' Information:- P M STEEL PRIVATE LIMITED [Active] CIN = U27105MP1982PTC001915

Company & Directors' Information:- M R STEEL (INDIA) PRIVATE LIMITED [Active] CIN = U27100TG2013PTC088808

Company & Directors' Information:- C K STEEL PVT LTD [Active] CIN = U29150WB1975PTC030259

Company & Directors' Information:- K STEEL & COMPANY PVT LTD [Strike Off] CIN = U51909WB1991PTC053960

Company & Directors' Information:- N S STEEL PVT LTD [Strike Off] CIN = U27106PB1980PTC004266

Company & Directors' Information:- MAHALAXMI PRIVATE LIMITED [Strike Off] CIN = U71101UP1946PTC001531

Company & Directors' Information:- H A STRUCTURE PRIVATE LIMITED [Strike Off] CIN = U27100UP2010PTC041565

Company & Directors' Information:- R C STEEL PVT LTD [Strike Off] CIN = U28112AS1980PTC001811

Company & Directors' Information:- MAHALAXMI COMPANY PRIVATE LIMITED [Active] CIN = U99999MH1945PTC004455

Company & Directors' Information:- P D STEEL PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC038426

Company & Directors' Information:- A K STEEL PVT LTD [Strike Off] CIN = U99999DL1961PTC003566

Company & Directors' Information:- H S P STEEL PRIVATE LIMITED [Strike Off] CIN = U27100MH2013PTC242983

Company & Directors' Information:- D H STEEL PRIVATE LIMITED [Strike Off] CIN = U27109RJ2012PTC039742

Company & Directors' Information:- R A STEEL PRIVATE LIMITED [Active] CIN = U51909MH2014PTC253625

Company & Directors' Information:- N. V. STEEL PRIVATE LIMITED [Strike Off] CIN = U27310DL2009PTC186541

Company & Directors' Information:- K. D. STEEL PRIVATE LIMITED [Strike Off] CIN = U28939DL2012PTC244467

Company & Directors' Information:- STEEL INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1958PTC001309

    Ex. Appeal Nos. 51093 - 51094 of 2018 SM In-Original No. RPR/EXCUS/000/COM/029 of 2018 & Final Order Nos. 52999 & 53000 of 2018

    Decided On, 19 September 2018

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONOURABLE MR. V. PADMANABHAN
    By, TECHNICAL MEMBER

    For the Appellants: V. K. Puri, Advocate. For the Respondent: P. Juneja, AR.



Judgment Text

1. The present appeals are filed against the Order-in-Original No. RPR/EXCUS/000/COM/029/2018 dated 14.02.2018. Vide the impugned order, the adjudicating authority confirmed the demand of Central Excise duty amounting to Rs. 44,24,997/- on the appellant and imposed penalty of Rs. 2,00,000/- on Sh. Sitaram Agarwal, Director. However, he dropped the Central Excise duty demand of about Rs. 8.89 crore.

2. The demand for Central Excise duty against the appellant culminated as a result of common investigation undertaken by the Central Excise officers. The demand raised is based on the entries found in a diary recovered from one Sh. S. K. Pansari, Prop. of M/s Monu Steel a consignment agent. The statement of Sh. S. K. Pansari has also been relied upon. Further, during the course of investigation, Revenue also recorded the statement of Sh. Sitaram Agarwal, Director. It is pertinent to record that the Director has not admitted to the clandestine clearance of the quantum of M.S. Ingots found mentioned in the diary of Sh. S. K. Pansari. Further, Sh. S. K. Pansari did not appear for cross examination before the adjudicating authority during the course of adjudication proceedings. However, in the impugned order, the adjudicating authority has proceeded to confirm the demands for Central Excise duty with the observation that the Director of the appellant has acknowledged the clearance of M.S. Ingots, found recorded in the diary of Sh. S. K. Pansari and such statements have not been retracted.

3. With the above background, heard Sh. V. K. Puri, ld. Advocate for the appellant as well as Sh. P. Juneja, ld. AR for the Revenue.

4. Ld. Advocate submitted that the case built by Revenue is exclusively on the basis of the third party documents as well as statement. Revenue has failed to bring any corroborative evidence on record. No evidence has been brought on record by Revenue which supports the charge of clandestine clearance on the part of the assessees.

4.1 Ld. Advocate further submitted that several cases were made by Revenue against various other manufacturers of M.S. Ingots also commonly on the basis of diary entries of Sh. S. K. Pansari. At the stage of the appeals before the Tribunal, all such appeals stand allowed on the ground that demand of Central Excise duty cannot be upheld only on the basis of third party evidence. In this connection, he relied on the following decisions amongst others.

i) Maa Banjari Ispat Pvt. Ltd & Ors (F.O. No. 52757-58/2018) decided on 10.08.2018.

ii) Pryash Steel & others (F.O. No. 51656-58/2018) decided on 26.04.2018).

5. Ld. AR justified the impugned order.

6. The charge of clandestine clearance has been raised by Revenue on the basis of the evidence in the form of diaries maintained by Sh. S. K. Pansari, Commission Agent (who is prop. of M/s Monu Steels). The statement recorded from Sh. S. K. Pansari further implicates the appellants. During the course of investigation, the Directors of the appellant have been interrogated and their statements recorded. But, it is seen that neither of the Directors have admitted to the correctness of the details found in Sh. S. K. Pansari’s diary. Nor have they admitted the charge of clandestine clearance.

7. The law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established. Reference can be made to Hon’ble Allahabad High Court decision in the case of Continental Cement Company Vs. Union of India – 2014 (309) ELT 411 (All.) as also Tribunal’s decision in the case of Raipur Forging Pvt. Ltd. Vs. CCE, Raipur-I – 2016 (335) ELT 297 (Tri.-Del.), CCE & ST, Raipur Vs. P.D. Industries Pvt. Ltd. – 2016 (340) ELT 249 (Tri.-Del.) and CCE & ST, Ludhiana Vs. Anand Founders & Engineers – 2016 (331) ELT 340 (P&H). It stand held in all these judgements that the findings of clandestine rem

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oval cannot be upheld based upon only the third party documents, unless there is clinching evidence of clandestine manufacture and removal of the goods. 8. I have also perused the decisions of the Tribunal cited by the appellant in identical facts and circumstances. It is seen that the demands have been set aside and penalties also. 9. By following the above discussions, the impugned order is set aside and appeal allowed.
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