TMI Blog2014 (8) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is seen that the entries are in the same handwriting using the same ink and all of them appear to be of the same age, that is made more or less at the same time. Since the entries pertain to the period 2005 to 2009, all the entries cannot be uniform and having the same colour of ink, having the same brightness. We further notice that even though there are columns for “physical verification an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmr(AR) PER : P R Chandrasekharan The appeal and stay petition are directed against order-in-appeal no. BR/277/Th-I/2012 dated 09/11/2012 passed by the Commissioner of Central Excise (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority upheld the confirmation of duty demand to the extent of ₹ 20,94,889/- along with interest thereon and also imposing equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the goods had been removed prior to the panchnama proceedings and, therefore, the panchnama proceedings could not be relied upon. To ascertain the factual position we had requested the appellant to produce a copy of the assets register maintained by the factory with regard to the installation and use of capital goods. A copy of the assets register was produced before us and on seeing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced before us is a manipulated/cooked up one and, therefore, cannot be accepted as a reliable evidence. 4. In these circumstances, inasmuch as the appellant has not come out with a clean hand, in the absence of any evidence of having received and installed the capital goods in the factory, the appellant has not made out any case for grant of stay. Accordingly, we direct the appellant to dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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