2004 (6) TMI 459

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...., CA, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - By the impugned order, the Commissioner of Central Excise (Appeals) has upheld the charge of clandestine clearance of glazed tiles by the appellants during the period from 1996, 1997 and remanded the case for recomputation of duty demand, in the light of the decision of th....

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....ayment of duty. The case is also based upon the inculpatory statement of C.P. Sarodia (appellant No. 2), Director of the Company, in which he admitted clearance of goods without payment of duty and admitted duty liability. The material on record is sufficient to sustain the charge of clandestine clearance, particularly noting that the statements of the transporters (Jalaram Transport - Prop. Vinod....