2017 (12) TMI 441

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..... oddar, D.R. ORDER Per: S.K. Mohanty The brief facts of the case, leading to these appeals, are as follows:- 2. The appellant M/s. A.N. Manufacturing Pvt. Ltd. is a Central Excise assessee and is engaged in the manufacture of PVC compound/ PVC granules, falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985. An intelligence was gathered that the appellant had in .....

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..... tment that the appellant had cleared 49604 Kgs. of finished goods i.e. PVC Resin (granules) clandestinely without issue of any invoice and without payment of duty to the tune of Rs. 2,95,823/-. Accordingly, the Department proceeded against the appellant for confirmation of the duty demand and for imposition of penalties. The matter was adjudicated against the appellant, wherein Central Excise duty .....

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..... ng to the appellant for clearance of 105 M.T. of excisable goods from the factory. Since the appellant has not provided any plausible evidence against the charges levelled by the Department and more particularly, statement furnished before the Departmental officers was not retracted by the appellant, I am of the considered view that the adjudged demand confirmed against the appellant is not proper .....

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