2008 (4) TMI 654

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.... Shri M.M. Mathkar, JDR, for the Respondent. [Order]. - The appellants have these appeals against the order-in-appeal confirming demand of duty and imposition of penalty to the extent of 100% on the company and Rs. 25,000/- on the Director. 2. This is a case of clandestine removal which was detected by recovery of three copies of lorry receipts. There was no dispute about the genuine....

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.... is sufficient evidence. It is also noted that the Director's statement was recorded after nearly one year of the recovery of receipts which again goes in favour of the revenue. Therefore, I find no reason to interfere with the confirmation of demand and interest thereon, if any liable. As regards the penalty on the company I find that in view of the decision of the Hon'ble High Court of Delhi in ....