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2015 (10) TMI 275 - CESTAT AHMEDABAD

2015 (10) TMI 275 - CESTAT AHMEDABAD - TMI - Clandestine removal of goods - Clearance of goods without payment of duty - officers seized the various records and documents including a diary written by Shri Surjeet Singh - Held that:- After the search of the factory premises of the said Company, the Central Excise Officers issued Summons to examine the eight merchant manufacturers, who had refused to appear before the Officers. The Learned Authorised Representative submitted that the Department in .....

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E/931-932,941-947/2007 - Order No. A/ 10712-10720/2015 - Dated:- 11-3-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Sh. K.K. Anand Advocate For The Respondent : Sh. G.P. Thomas Authorised Representative Per: P.K. Das These appeals are arising out of a common order, and therefore, all are taken up together of disposal. 2. The relevant facts of the case in brief, are that M/s. Sahiba Fabrics Pvt Ltd ( hereinafter referred to as the said Company ) was engaged in the processing o .....

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f duty. Shri Brijmohan Gujar, Director of the said Company in his statement dated 06.08.2003 accepted the statement of Sh. Mustak Ahmd A. Makrani and deposited a sum of ₹ 10 lakhs. The officers also seized the various records and documents including a diary written by Shri Surjeet Singh. The Central Excise Officers recorded various statements and issued Summons to eight merchant manufacturers, for causing appearance. Criminal proceedings were initiated against the eight merchant manufactur .....

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n. A penalty of ₹ 16 lakhs was imposed on Shri Brijmohan Gujar, Director of the said Company and also imposed penalties on the eight merchant manufacturers. 4. After hearing both the sides and on perusal of the records, we find that the main contention of the Learned Advocate is that the adjudicating authority during the adjudicating proceedings allowed cross-examination of Mr. Vikramrao Patil and Sh. Mustak Ahmed A. Makrani. But no finding was given by the adjudicating authority on the cr .....

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of eight merchant manufacturers. We find that after the search of the factory premises of the said Company, the Central Excise Officers issued Summons to examine the eight merchant manufacturers, who had refused to appear before the Officers. The Learned Authorised Representative submitted that the Department initiated criminal proceedings against the eight merchant manufacturers for refusal of the appearance. However, we find that the Adjudicating Authority had not given any detail finding on t .....

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