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2015 (9) TMI 348 - HC - Central ExciseDuty demand - Tribunal reduced demand and penalty - Held that:- Specific finding of fact has been recorded relying upon the documentary evidence as well as on the admission of Sri Narendra Randhwa, Manager Export and Import of the company to the effect that the goods had been removed from the factory on the pretext of demonstration and repair purpose but had been ultimately disposed off in the DTA. The Tribunal has further recorded that although the counsel for assessee submitted that the goods cleared in DTA were manufactured from the indebtedness material but such statement could not be substantiated - finding recorded by the Tribunal could not be successfully assailed the only plea raised is that the notice had been sent at the address of the manufacturing unit which had been vacated by the assessee prior to the date of issuance of notice. order of the Tribunal proceeds on admission of the Manager, Export and Import and further the finding of service of notice being a finding of fact recorded by the Tribunal cannot be gone into by this Court after reappraisal of evidence as is suggested by the appellant. - Decided against assessee.
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