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M/s Jharna Cement Pvt Ltd, Shri RN Singh Versus Commissioner of Central Excise And Service Tax, Bolpur

2015 (10) TMI 1979 - CESTAT KOLKATA

Waiver of pre deposit - Clandestine removal of goods - Held that:- During visit of the Central Excise officers on 21/09/2005, 7 chits were found against which 85MT of cement was shown to have been cleared. Main appellant also paid the duty with respect to 85MT of Cement. It is further observed from para 5.30 of the Order-in-Original dated-10/01/2013 that certain invoices/challans issued by the main appellant were also recovered suggesting use of separate set of invoices for effecting clandestine .....

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os. 70374-70375/2013, Excise Appeal Nos. E/70374/2013 & E/70375/2013 - Dated:- 20-8-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Appellant : Sri Arijit Chakraborty, Adv For the Respondent : Sri K Choudhuri, Supdt. (AR) ORDER Per H K Thakur Stay application Nos. E/Stay/70374/2013 & E/Stay70375/2013 have been filed respectively by the main appellant M/s. Jharna Cement Ltd. and Shri R.N. Singh, M.D. of the main appellant E/Misc/75422/2015 has been filed by the Revenue for ear .....

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s, to argue that cross-examination of some of the witnesses was provided but the others could not be provided by the Adjudicating Authority. It was his case that the case against the appellants is mainly made on the basis of statements without much corroboration from any other independent evidence. It was thus strongly argued by the Advocate that stay against the recovery of the confirmed demand and penalty may be allowed as no correct quantification of duty has been done by the department. 3. S .....

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lants. He made the bench go through the contents of para 5.30 of the Order-in-Original dated-10/01/2013 to argue that there are evidences of 7 chits, procurement of excess raw materials etc. to suggest clandestine manufacture & clearance of finished goods. 4. Heard both sides and perused the case records. A case of clandestine clearance of cement was made against the main appellant. After issue of a proper show cause notice, the same was decided by the Adjudicating authority under Order-in-O .....

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