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2016 (6) TMI 464 - CESTAT NEW DELHI

2016 (6) TMI 464 - CESTAT NEW DELHI - TMI - Central Excise Duty recovery of unaccounted production and clearance of block-board, decorative plywood and film laminated plywood - duty demand and penalty imposed - Held that:- There was a seizure of undeclared items in the premises of the appellants. The original authority examined all the evidences and the submissions made by the appellants regarding the contention of the appellants that they were manufacturing block-board up to 31.03.2000 and ther .....

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ls available in these charts and BSRS slips showing production of various types of plywoods are not reflected in the RG-I or lab register. We find the Original Authority as well as First Appellate Authority have examined the evidences available to arrive at the conclusion of undeclared manufacture and clearance of excisable goods by the appellants. - Decided against assessee. - Excise Appeal No. E/1049, 1050/2006-EX(DB) - Dated:- 26-2-2016 - S. K. Mohanty, Member (J) And B. Ravichandran, Member .....

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d and further enquiries conducted. On completion of enquiry, proceedings were initiated against the appellant to recover Central Excise Duty of unaccounted production and clearance of block-board, decorative plywood and film laminated plywood. The Original Authority vide his order dated 13.06.2003 confirmed a demand of ₹ 3,22,684/- and imposed a penalty of equal amount. He also imposed a penalty of ₹ 25,000/- on the Managing Director of the appellant Company. On appeal the Commission .....

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in order to differentiate in the open market. (c) The ld. Commissioner (Appeals) failed to analyze and appreciate the submissions made by the appellant before deciding the case. 2. The ld.A.R. supported the finding of the Lower Authorities. He submitted that the physical seizure of undeclared goods in the premises of the appellant, procurement of raw-materials usable for manufacture of such undeclared goods, statement of Manager (Production) accounts maintained in the form of hard press product .....

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