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M/s Kannappan Iron & Steel Co Pvt Ltd Versus Commissioner of Central Excise, Tiruchirapalli

2015 (11) TMI 508 - CESTAT CHENNAI

Clandestine removal of goods - Unaccounted stock - Held that:- Discovery of certain papers and documents during investigation revealed that the transporters have occasioned movement of goods without invoice proving the origin and destination thereof. .....

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emonstrating the transactions as accounted. - The destination where the goods were delivered comes out from paras 33 and 34. That remained uncontroverted. Paragraph 34 sufficiently proves the case of Revenue as to the removal of the goods without pay .....

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unted scrap in manufacture of the finished goods was not rebutted. Therefore, adjudication is confirmed. - Decided against assessee. - Appeal No. E/922/2006 - Dated:- 7-7-2015 - D N Panda, Member (J) For the Appellant : Ms Minchu Mariam Punnose, Adv .....

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is without any credence and were not cogent.The evidences recorded also did not corroborate the case of Revenue. There was no accounted manufacture of M.S. Ingots for clandestine removal.The appellant having paid the duty to reduce ligation, there sh .....

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clearance occasioning movement of goods from origin to destination proving benefit to the beneficiary of the fraud. Revenue made out a case against the assessee. It has also proved its case in entirety with full proof and preponderance of probability .....

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S. Ingots.That was also corroborated by the evidence of General Manager. 3. Heard both sides and perused the record. 4.1 Discovery of certain papers and documents during investigation revealed that the transporters have occasioned movement of goods w .....

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