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M/s. Regent Overseas Pvt. Limited and Shri Ramchandra Nargibhai Tandel, Director Versus Commissioner of Central Excise & Customs, Surat

2015 (10) TMI 1526 - CESTAT AHMEDABAD

Clandestinely clearance of duty free inputs Demand of duty It was alleged that appellant sold imported chemicals of different types to merchants on cash basis without payment of duty of Central Excise and Customs Show cause notice was issued proposing demand of duty alongwith interest for clandestinely clearing duty free inputs without payment of duty By impugned order, demand of duty alongwith interest and penalty was confirmed Held that:- entire case was made out on basis of statemen .....

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10443/2015) - ORDER No. A/10783-10784/2015 - Dated:- 9-6-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant : Shri J.C. Patel and Shri K.I. Vyas, Advocates For The Respondent : Shri K. Sivakumar, Authorised Representative Per : Mr. P.K. Das; The relevant facts of the case, in brief, are that the appellant was a 100% EOU, engaged in the manufacture of Processed/dyed and printed fabrics, Sarees, Dress Material, Made-ups, Knitted fabrics etc. On 23.8.2001, the Central Excise officers vi .....

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ise and Customs. Shri Ramchanra N. Tandel retracted his statement on 24.08.2001. 2. Thereafter, summons were issued to the Director of the appellant Company on various dates in 2004 to appear before the investigating officers. On 29.11.2005 and 30.11.2005, the Central Excise officers recorded statements of two other processors to corroborate the statement of the Director on the consumption of chemicals. The said two processors confirmed the consumption of chemicals as stated by the Director of t .....

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amchanra N. Tandel, Director of the appellant Company. 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 entire demand of duty was raised merely on the basis of formula, can not be sustained. He further submits that the statement of the Director was retracted immediately, can not be relied upon as an evidence. It was further submitted that the appellant requested for cross-examination of two processors, whose state .....

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ters of MMF and cannot be sustained for a common consumption ratio. 5. The learned Authorised Representative for the Revenue drew attention of the Bench to the relevant portion of the adjudication order that the appellant had not appeared before the investigating authority even being summoned on several occasions and therefore, retraction of statement cannot be accepted. He also submits that cross-examination is not a right of the appellant as held by various decisions of the Tribunals and High .....

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