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TMI Blog2018 (2) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... dent (s): Mrs. Nitina Nagori, AR ORDER Per: Dr. D. M. Misra These two appeals are filed against the order-in-appeal No.RJT-EXCUS-000-APP-110-111-14-15 dated 09.07.2014 passed by Commissioner (Appeals-I) of Central Excise- Ahmedabad. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Ceramics Tiles falling under Chapter 69 of CETA, 1985. During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant company and personal penalty was also imposed on the director of the company. Aggrieved by the said order, they filed appeals before the Ld. Commissioner (Appeals), who inturn, rejected their appeals. Hence, the present appeals. 3. Ld. Advocate Shri Amal Paresh Dave for the appellant submits that on the basis of theoretical calculation of manufacture and clearance of 44,614 boxes being th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords of purchase of the goods without bills, but he could not able to indicate the quantity of goods purchased by them from the appellant. It is his contention that during the course of cross examination of the said witness, it revealed that no such purchases were made by him from the appellant nor any cash transaction took place. It is his contention that merely on the statement of the director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation of removal of 44614 boxes of ceramic tiles during the period from 05.04.2011 to 16.11.2011, arrived at on the basis of information furnished by the director on the production capacity of the Tiles per day as 6500 boxes. The total quantity of ceramic tiles @ 6500 boxes per day was multiplied to the number of days, to arrive at the total production, during the said period from 05.04.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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