TMI Blog2008 (12) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. These appeals have been filed against the order of the Commissioner wherein he confirmed the demand for Central Excise duty of Rs. 54,82,011/- on Polyester Texturised Yarn (PTY), customs duty of Rs. 23,73,808/- on raw materials procured duty free, Central Excise duty of Rs. 21,270/- leviable on raw material Anti Static oil procured duty free, interest thereon as applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoved and therefore there was no evasion of duty. He also pointed out that opinion of the Chartered Engineer submitted by them was also not considered. He also submitted that other than the statement of the authorized signatory, there was no other evidence to support the allegation of clandestine removal. He submitted that the Director Shri M.G. Sharma and Purchase Officer and the Chairman had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced the submissions in his order. He has also not commented upon the technical opinion of the Chartered Engineer submitted by the appellants. In view of the fact that other than the statement of authorized signatory, no other evidence is available and also in view of the fact that appellants have produced technical opinion to show that the Static Oil gets removed during the process of dying/twisti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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