2006 (5) TMI 322

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....he Respondent. [Order]. -  When the case was called none appeared on behalf of the appellant in spite of notice. The Revenue filed Misc. application brought on record the statement of one Shri Rajesh Kumar Trivedi, which was recorded in relation to the copy of affidavit filed before the Commissioner (Appeals). Therefore, the Misc. application is allowed. The appellant also filed reply t....

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....xcisable goods but they did not maintain the statutory Central Excise records with regard to receipt of raw material and manufacture and removal of finished goods. The fact was also admitted by G.K. Agarwal, Managing Director in his statement dated 11-1-2000. The Managing Director admitted in his statement those respondents were manufacturing excisable goods without any intimation to the Revenue p....

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....-1-01 and reply was filed on 29-11-01 whereby first time the affidavit was submitted to the Revenue whereas the premises of the appellant was visited on 4-11-96. The contention is that the Commissioner (Appeals) only relied upon the copy of affidavit which was filed by the present respondent and set aside the demand. The authenticity of affidavit was not gone into by the Commissioner (Appeals) now....