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2015 (4) TMI 566 - SUPREME COURT

2015 (4) TMI 566 - SUPREME COURT - 2015 (319) E.L.T. 243 (SC) - Clandestine removal of goods - documents particularly certain GRs became the basis of the issuance of the show cause notice - High Court remanded the case back to the CEGAT with the directions to hold the enquiry as to whether those GRs could be the basis of the demand - Held that:- High Court, no doubt, has remarked that the CEGAT did not look into the various documents which were produced by the respondent and did not record the s .....

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y the respondent are authentic and treating the case put forth by the respondent as gospel truth. That cannot be countenanced. - Matter remanded to Commissioner for fresh consideration - Decided in favour of Revenue. - Civil Appeal No.1104 of 2004 - Dated:- 7-4-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Petitioner : Mr K Radhakrishnan, Sr. Adv., Mrs B Sunita Rao, Adv. (Arguing counsel), Ms Aruna Gupta, Adv., Mr Anurag, Adv. and Mr B Krishna Prasad, Adv. For the Respondents : Mr S K .....

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these goods were cleared without payment of excise duty. It was the case of the respondent that unit was closed. As per the Department, on inspection on premises it was found that the production was still going on. Some documents particularly certain GRs became the basis of the issuance of the show cause notice. The Commissioner passed the Order-in-Original confirming the demand and also imposed penalties. The order was affirmed by the CEGAT which was challenged by the respondent by filing writ .....

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