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Commissioner Versus Ambica Organics

2016 (5) TMI 508 - GUJARAT HIGH COURT

Clandestine removal of goods - Clearance of goods without issuance of bills - Excess stock found lying in the factory - Confiscation of seized goods - Release of goods on issuance of bank guarantee - Tribunal held that the investigating officers fail .....

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of these materials cannot be sustained. Also, as the clearance value was within the SSI exemption, the confiscation of the goods cannot be sustained. and the imposition of penalties are not warranted reported in [2015 (3) TMI 825 - CESTAT AHMEDABAD] .....

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Dated:- 3-12-2015 - Akil Kureshi and Mohinder Pal, JJ. ORDER The Department has filed this appeal raising following questions for our consideration : (a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial erro .....

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establishing clandestine removal of goods by the respondent? (b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error in law in recording finding of inadequate evidence on record does not prove demand of d .....

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ns : 2. The central issue before the Revenue was that for admissibility of computer print out as evidenced against the manufacturer during a raid, the Department had collected a USB device and print out of data contained therein were obtained. S .....

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elective cross-examination permitting cross-examination of four witnesses. Such witnesses disowned their statements. Commissioner (Appeals), however, sustained the allegation on the basis of the material emerging from the print out mentioned above. T .....

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