TaxTMI 
TaxTMI 
2001 (1) TMI 643
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....Respondent. [Order]. - This appeal has been filed by the appellants against the impugned order-in-appeal dated 28-3-2000 issued on 10-4-2000 passed by the Commissioner (Appeals) vide which he had upheld the Order-in-Original dated 16-10-1998 of the Deputy Commissioner of Central Excise confirming demand of Rs. 2,71,003/- under Section 11A of the Central Excise Act, 1944 and imposing penalt....
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....he finished product and the raw material. He also admitted the correctness of private production/weighment register regarding the production for period 26th July, 1993 to 19-1-1994. Similarly, his statement was also endorsed by Shri A.K. Jain, Managing Director of the appellants whose statement was recorded on 27-4-1994 and he also confirmed the shortage and authenticity of the private production/....
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.... under Rule 173Q of the Rules. This order of the Deputy Commissioner was, however, challenged by the appellants before the Commissioner (Appeals), but they remained unsuccessful as their appeal was rejected and the order of the Deputy Commissioner was affirmed by the Commissioner (Appeals). 4. The appellants have come up in appeal before the Tribunal against the impugned order of the Commiss....
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.... of the appellants, Shri A.K. Jain in his statement recorded on 27-4-1994. Both these persons never retracted their confession at any stage on the ground of having been obtained under duress, threat or coercion and as such the same had been rightly relied upon by the authorities below for confirming the duty demand of Rs. 2,71,003/- on the appellants. 6. The learned Counsel for the appellant....