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2017 (11) TMI 267 - HC - Central ExciseClandestine removal - fake invoices - Principles of natural justice - Whether the Hon'ble Tribunal was justified in rejecting the appeal without considering the contention of the appellants? - non-deduction of the quantity of cement from the alleged quantity of surreptitious removal on which duty has already been paid - penalty (quantum of penalty more than duty evaded) - Held that: - the appellant company was trying to evade the payment of duty by issuing the forged invoices which are being admittedly prepared by the cashier of the appellant company through a parallel set of invoice book - Admittedly, the appellant company was found committing irregularity and under the garb of parallel set of invoice book as such issuing the fake invoices, the company was trying to evade the payment of duty. There is no error in any of the orders of the authorities below, as neither there is any irregularity in calculating the demand nor any material has been placed by the learned counsel for the appellant to substantiate his submission - appeal dismissed - decided against appellant.
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