SUNIL MITTAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) These appeals under Sections 35G of the Central Excise Act, 1944 ("Act" for short) arise out of a common order passed by the Customs Excise and Service Tax Appellate Tribunal (Tribunal" in short) dated 4th July, 2011. As the facts are similar and the issues raised are interconnected, we deem it appropriate to examine the issues and contentions raised in this common order. Appeal No. 42/2011 filed by the Natraj Plast Industries Ltd., for the sake of convenience and with the consent of the counsel for the parties, is treated as the lead case.

(2.) The contention of the appellant is that the impugned order passed by the Tribunal holding that there was clandestine removal of resin CP172SG by Natraj Plast Industries Ltd. to the extent of 768.03 Mt is perverse. The Tribunal has wrongly and erroneously recorded that 768.03 Mt of resin was sold and transported to M/s Aditya Plastics, sole proprietorship of Mr. Rajesh Mittal and M/s Mukesh Industries, sole proprietorship of Mr. Sunil Mittal.

(3.) Learned counsel for the appellant accepts and admits that there was clandestine removal and sale of resin CP172SG by Natraj Plast Industries Ltd. to Aditya Plastics and Mukesh Industries but it is submitted that the quantity computed by the Tribunal is based upon surmises and conjectures and there is no concrete evidence or material to hold that 768.03 Mt. or resin CP172SG was clandestinely sold.