Excise duty demand cannot be upheld merely based on entries in private registers

Prinik Steels (P) Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata) Introduction: The case of Prinik Steels (P) Ltd. vs Commissioner of Central Excise (CESTAT Kolkata) revolves around a significant excise duty demand amounting to Rs. 9,27,69,569/- on clandestinely removed M.S. Rods during specific periods. The appeal challenges the Order-in-Original dated 26-02-2010, where the Commissioner not only confirmed the duty but also imposed penalties on the company and key individuals. Background and Investigation: The case originated from a simultaneous search by DGCEI officers, leading to the...