2013 (2) TMI 390

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sides. 2. The appellant filed this appeal against order in appeal No. 199-200/Kol-III/2011 dated- 9/6/2011 whereby Ld. Commissioner (Appeal) has upheld the Lower Adjudicating Authority s order. 3. Briefly stated facts of the case are that searches were conducted at the premises of the applicant M/s. Dum Dum Valve & Bearing (P) Ltd. (hereinafter M/s. DDVPL) and Dum Dum Metal Alloy Industries (P) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 11AC confirmed against the appellant and equal amount of penalty by the Lower Adjudicating Authority and penalty of Rs.5,000/- was imposed on DDMPL. However, they dropped the penalty against DDMPL. Aggrieved by the same, they challenged the Lower Adjudicating Authority s order before Ld. Commr. (Appeal). Ld. Commr. upheld the impugned order. Hence the appellant are in appeal. 4. The contention o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Ld. A.R. reiterated the findings of the Ld. Commissioner (Appeal). 6. I have carefully considered the submissions and perused the records. Ld. Commr. (appeal) in the impugned order has found as under: I have carefully gone through the records of appeals. The main plea of Appellant No. 1 is that they have not manufactured the goods which were supplied to the buyers of Appellant No.2 but had o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... voice but Appellant No. 2 gave nothing for the supply of goods to their buyers. The Department has successfully unearthed the clandestine removal of the goods with intent to evade payment of duty as both the appellants could not produce any evidence for procurement of such goods. This is sufficient ground for involving extended period under Section 11A of the said Act. In my view when it is establ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... idence contrary to the above. The applicant produced copy of return which was not for the material period, hence not relevant. In these circumstances I do find any reason to interfere with the order of Commissioner (Appeal) and uphold the same and the appeal which is debarred of merit is dismissed. (Operative part of the order already pronounced in the court) 
Case laws, Decisions, Judge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X