TMI Blog2010 (3) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner has passed a very detailed order upholding the allegation of clandestine removal of ERW pipes during the period from 31.8.2000 to 18.10.2000 and the demand of Rs.17,79,094.00 along with interest and equal amount of penalty under Section 11AC of the Central Excise Act has been confirmed. - In view of the findings of fact recorded by the authorities under the Central Excise Act, the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HER demand of duty can be confirmed only on the basis of documents recovered from third party (here, the ICCs of the Punjab Govt.) in the absence of any corroborative evidence? C) WHETHER demand of duty can be confirmed only on the basis of assumptions and presumptions without leading any evidence to rebut the appellant's claim that their unit was working in a single shift and could not have pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paration of both the invoices is same but the quantity recorded in statutory record is small in comparison to quantity recorded at ICC, the invoices were admittedly pre-authenticated by Sham Lal, the claim that invoices were filled by their drivers is not acceptable, the Appellant followed unusual circuitous and suspicious procedure of receiving money. A perusal of the impugned order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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