2005 (2) TMI 635

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....llant. Shri Vikas Kumar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - Heard both the sides. 2. On the basis of documents seized and the statements recorded, it was alleged that the appellant, M/s. Prestige Plastics Ltd., a manufacturer of Plastic Pipes, removed the said goods without payment of Central Excise duty. Such removals appeared to have been made duri....

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....y calculations based on the entries made in the diary are at best surmises. He further stated that the worksheet showing the calculations of duty was never given to the appellants. It is also his contention that duty was demanded without giving permissible deductions on the amounts alleged to have been received by the appellants against clandestine sales. The price at which goods are sold are cum-....

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....or to April, 1st 99, it had shown the sale proceeds of such removals received after April 1st. The Department, he argued, was right in calculating the duty fore-gone keeping reliance on the facts as brought out by the person who maintained the diary. In regard to the plea that the worksheet showing duty calculation was not given to the appellant, the learned DR pointed out that it was not the case....