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M/s Kranti Extrusion Craft (p) Ltd Versus Commissioner of Central Excise-Rajkot

2015 (10) TMI 1143 - CESTAT AHMEDABAD

Duty demand - Shortage of goods - Clandestine removal of goods - Held that:- Three transporters namely M/s. Saurashtra Carrying Corporation, M/s. Jay Gujarat Goods Carrier, and M/s. Madhuvan Roadways accepted transporting of the goods to various part .....

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n detail finding on the clandestine removal of the goods. Hence, there is no merit in the submission of the learned advocate. However, I find that the Adjudicating Authority had not given the option to pay penalty of 25% of duty within specified peri .....

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AC of Central Excise Act, 1944 - Appeal disposed of. - Appeal No : E/2742/2006 - Order No. A/10882 / 2015 - Dated:- 1-5-2015 - Mr. P.K. Das, J. For The Appellant : Shri H. Modh, Advocate For The Respondent: Shri T.K. Sikdar, Authorised Representative .....

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nd also recovered some private records. On the basis of which, it has been alleged that the appellant cleared the goods clandestinely. It was admitted by the appellants that the goods were cleared without payment of Central Excise Duty. The said offi .....

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ing demand of duty of ₹ 19,17,679.00 alongwith interest and to impose penalty of equal amount of duty on the appellant. It has proposed to impose penalty on the Director and the Transporters. It has also proposed to appropriate the amount depos .....

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o imposed penalty on the co-noticees. By the impugned order, Commissioner (Appeals) upheld the adjudication order and dismissed the appeals filed by the appellant. 3. The main contention of the Learned Advocate for the appellant is that the clandesti .....

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further submits that the appellants have also retracted the statements and the proceedings were initiated merely on the basis of statements and no verification was done on procurement of raw-materials, consumption of raw material etc. 4. On the other .....

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n the basis of the documents recovered from their factory. He further submits that the charge of clandestine removal of the goods is not merely on the basis of the statements and it is established with the buyer statements and the other materials. 5. .....

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