TMI Blog2009 (12) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... ukla, JJ. REPRESENTED BY : Shri P.R. Nanavati, for the Appellant. [Order per : Rajesh H. Shukla, J. (Oral)]. - The present appeal has been filed by the appellant challenging the order dated 11-9-2008 [2009 (238) E.L.T. 125 (Tribunal)] passed by the CESTAT confirming the order passed by the Commissioner (Appeals), Central Excise and Customs, Daman dated 19-10-2004, proposing to formulate the following substantial questions of law : (A) Whether Hon'ble Central Excise Service Tax Tribunal was justified in dismissing the appeal of the appellant by holding those proceedings initiated by the respondents authorities in respect of the alleged case initiated against the appellant for clandestine removal of goods and non-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has observed that; "We find from the fact that the allegations in the present case relate to clandestine activities, thus giving an extended period of limitation to the Revenue, we note that the appellant's stand that the investigations were completed by June, 2001 is not supported by any evidence on record." 3. He further submitted that it is also observed that the statements of some of the consignees could not be recorded on account of non-compliance of the summons issued to them. Therefore, learned Counsel Mr. Nanavati submitted that if there was no evidence quoted in further investigation, the judgment and order of the Tribunal confirming the findings of the CIT (Appeals) is erroneous. He has also referred to the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly observed referring to this aspect : "It is seen that the said two invoice books are not regular invoice books but fake (parallel) invoice books, that they had utilised these fake invoices for removal/delivery of their finished goods i.e. M.G. Kraft paper to the consignee shown in invoices without accounting for the quantity in any Central Excise statutory records and without payment of Central Excise duty leviable thereon. This fact was admitted by Shri S.K. Shaikh, Director of the appellant in his statement dt. 17-8-2000 that they have maintained parallel invoice book and cleared the finished goods without payment of central excise duty and cess, without accounting the same in central excise statutory records. He also admitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then after allowing the time to pass, raise the contention about the limitation. From the discussions which have been made detail by the CIT (Appeals), the Tribunal has observed while confirming the order of the CIT (Appeals) : "We find that the appellants are not disputing their duty liability in respect of the annexures which are based upon the entries made in the parallel Central Excise invoices. In respect of delivery challans, it is being contended before us that all the consignees have not admitted having received the goods and as such benefit should be extended to them. We find that the main and regular consignee M/s. Graph Packaging has admitted that they were receiving paper without payment of duty either under the cover of a bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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