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TMI Blog2019 (7) TMI 1814X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner(AR) ORDER The appellants are engaged in the manufacture of pumps & pump sets. On the basis of intelligence that the appellants are indulged in evasion of Excise duty by way of clandestine clearance of their finished goods and also by wrongly availing exemption under notification 12/2012 dated 17.03.2012, an enquiry was conducted. The Show Cause Notice was adjudicated. The Adjudication A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed. He also submits that the appellant have issued invoices. Therefore, there is no clandestine removal. He submits that at the most, demand can be confirmed only in respect of two buyers who have admitted the purchase of clandestinely removed goods. On the query from the bench to the Counsel that whether there is any correlation or reconciliation between the so called delivery challan and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cleared under challan, there were no invoices issued by the appellant. Consequently, no excise duty was paid. Therefore, this is a clear case of clandestine removal of goods. Accordingly, I do not see any infirmity in the impugned order, hence, the impugned order is sustained. 4.1 As regard the appeal filed by partner, I find that the partnership firm has already been penalized. There cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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