2015 (10) TMI 696

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..... ed on the reply to the show cause notice. The adjudicating authority did not advert to this retraction but simply relied on such statements. The Tribunal also noted that as per the certificate of the Chartered Accountant, installed capacity of the manufacturing unit was 20 MT per day which would not justify production over and above the declared clearance leading to the belief of clandestine remov .....

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..... goods without payment of excise duty. The adjudicating authority relied on several materials including the confessional statement of respondent No.2. He also placed reliance on the statements of buyers and suppliers of raw materials, etc. He discarded the assessee s forceful contention that the installed capacity of the factory did not exceed 20 MT per day. The allegations in the show cause notice .....

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..... earing and also relied on the reply to the show cause notice. The adjudicating authority did not advert to this retraction but simply relied on such statements. The Tribunal also noted that as per the certificate of the Chartered Accountant, installed capacity of the manufacturing unit was 20 MT per day which would not justify production over and above the declared clearance leading to the belief .....

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