TMI Blog2013 (12) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... ot the sole material, but it also require other items like Quartz, Feldspar, Zinc, Borax Powder, Calcium and Dolomite –There was no evidence as regards procurement of these items, is brought on record – Following M/s Vishwa Traders Pvt. Ltd., & Others Versus CCE Vadodara [2011 (10) TMI 94 - CESTAT, AHMEDABAD] - on the point of clandestine removal, there is no case made out by the Department - As r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel submits that the issue can be divided into two demands i.e. the demand for under-valuation and demand for alleged clandestine removal. It is his submission the demand for under-valuation is approximately Rs. 2.94 crores. It is his submission that, on merit, they have a good case, but he would argue on the undervaluation at the time of final disposal of appeal, as it requires to be gone int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmit that in an identical issue in the case of Vishwa Traders Pvt. Ltd. - 2012 (278) E.L.T. 362 (Tri.-Ahmd.), has taken a view and allowed the appeal of the assessee. It is his submission that this was challenged by the Revenue before the Hon ble High Court of Gujarat in Tax Appeal No. 310 of 2012 which was disposed by their Lordship by their judgment reported at 2013 (287) E.L.T. 243 (Guj.). It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of tiles, which has been unearthed by detailed investigation. 4. We have considered the submissions made at length by both sides and perused the records. 5. We find that the major amount of the duty liability which has been confirmed against the appellant is as regards clandestine removal of the final product Frit. On perusal of the records and specific query from the Bench to the ld. Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered view, the judgment of Hon ble High Court of Gujarat in the case of Vishwa Traders Pvt. Ltd. (supra) would be applicable in this case. Accordingly, we find that on the point of clandestine removal, there is no case made out by the Department. As regards the demand on undervaluation, since the issue needs deeper consideration, we are of the view that the amount of Rs. 25 lakhs deposited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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