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2014 (11) TMI 75 - CESTAT AHMEDABADClandestine manufacture and clearance of excisable goods - 8 note books recovered from the appellants during the search operations. - Held that:- One of the arguments taken by the appellants is that the said eight note books were recovered from the residence of Shri Chnadulal M Vohera and not from the factory premises. It is not appreciated as to what difference it will make when appellants are not disputing the correctness of the facts stated in these eight note books when the same were maintained by either the appellants or their employees. It is also observed from the case records that suppliers of some of the raw materials, who received the finished goods have confirmed the correctness of the entries made in the eight note books maintained by the appellant. Therefore, the case is not merely made on the basis of few confessional statements but also on the basis of private note books which are further corroborated by the statements of some of the raw materials suppliers. No justification in interfering with the order passed by the adjudicating authority - Decided against assessee.
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