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Shiva Steel Rolling Mills, Parvesh R. Gautam Versus Commissioner of Central Excise, Nashik

2016 (1) TMI 334 - CESTAT MUMBAI

Duty demand - clandestine removal of goods - whether the appellant number one was engaged in clandestine clearances of the goods without payment of duty or otherwise, and whether appellant number 2 is liable to be penalized under rule 26 of the Central Excise Rules 2002. - Held that:- There are confessional statements of responsible personnel of the appellant number one, which indicate that there was concerted effort of clearing the goods clandestinely. The entire clandestine activity was also s .....

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We find that the entire evidence on which the revenue has relied upon was acquired from the broker who dealt with the appellant number one, for the sale of goods, clandestinely. We have perused the grounds of appeal taken by the appellant number one who is not contesting any of the findings recorded by the first appellate authority. In view of this, we do not find any merits in the appeal filed by the appellant number one, accordingly, we uphold the order that confirms the demands on them with .....

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Pravesh R Gautam For the Respondent : Shri V K Agarwal, Addl. Commr (AR) ORDER Per M V Ravindran These two appeals are directed against the same order in appeal and hence they are being disposed of by a common order. 2. M/s Shiva steel is appellant in appeal number E/1036/10 (hereinafter referred to as appellant number 1) and Mr Pravesh Gautam is in appeal number E/886/10 (hereinafter referred to as appellant number 2). 3. Appellant number 1 is unrepresented despite the matter being listed many .....

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of the records, we find that the first appellate authority has considered the entire records and evidences as is against the appellant number 1 to uphold the confirmation of the demand. We find that there are confessional statements of responsible personnel of the appellant number one, which indicate that there was concerted effort of clearing the goods clandestinely. The entire clandestine activity was also supported by the transaction books which were recovered from appellant number one. We fi .....

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