2009 (2) TMI 530

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....ous checks and verifications. As there was shortage of various finished products in the appellant's factory, as compared to statutory records, an offence case was booked against them by drawing punchnama. The statement of manager and clerk was recorded, which are inculpatory in nature. The director's statement was also recorded on 2-9-97 admitting the clearances. Thereafter a show cause notice was issued to the appellant on 29-1-99 alleging clandestine removal and proposing to confirm demand of duty and to impose penalties. The said show cause notice was adjudicated by the Commissioner confirming demand of duty of Rs. 26,02,088/- and imposing penalty of identical amount. In addition penalties were imposed upon the other appellants. 2.&em....

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....to the Tribunal's judgment in the case of Mukand Ltd. v. Commissioner of Central Excise, Belapur reported in 2007 (218) E.L.T. 120 (Tri.-Mumbai) = 2007 (7) S.T.R. 159 (Tri. - Mum.) wherein the assessee's plea that the show cause notice was issued after more than a year of the date of knowledge was not accepted on the ground that there was a clear suppression on their part with intent to evade duty. Reliance was also placed on the Hon'ble Supreme Court decision in the case Commissioner of Central Excise, Ahmedabad v. M/s. M. Square Chemicals, 2008 (231) E.L.T. 194 (S.C.) to support his contention that in cases of clandestine removals, proviso to Section 11A can be invoked. Reliance was also placed upon another decision of the Hon'ble Supreme....