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2011 (8) TMI 732 - HC - Central ExciseClandestine removal - Search and seizure - Demand - The registration was surrendered and the firm started availing SSI exemption vide notification dated 1.3.1997 - Shri Rakesh Kumar Pandey, the Manager of the firm, gave statement giving details of the manner, in which the goods were removed in the years 1994-95 to 1997-97 - Tribunal committed serious mistake in recording the findings that since no shortage of raw material or finished goods were found in the factory premises at the time of raid, the entries in the diaries pertained to the clearance of the disputed goods by the firm - Tribunal did not doubt the statement of Shri Rakesh Kumar Pandey, the Manager of the appellant firm regarding alleged production and clearance of the goods in a clandestine manner, but did not accept the admission of the Manager on the ground that he was not allowed to be cross examined by the appellant, without caring to look into the record that he was the employee of the firm and whether any request was made to cross examine him - Tribunal concluded that Mukul N. Shah was working as Commission Agent for M/s. Shah Brock India and accepted the plea advanced by him that the entries made in the diaries related to the sale of acid slurry on commission basis, on behalf of M/s. Shah Brock India - Decided in favor of revenue
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