2010 (12) TMI 311

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....r of the said Company, which is engaged in the manufacture of 100% Cotton Yarn of different kinds. We are informed that M/s. Mahendra Mill Limited is under liquidation and their appeal is not before us. We accordingly proceed to decide the appeal of the present appellant on the basis of written submissions filed by him, as requested. We have accordingly gone through the impugned order and heard the learned DR,   2. The factory of M/s. Mahendra Mill Limited as searched on 22.11.1999 and as a result of verification of stock of final products, the same was found short to the extent of 444346 Kgs, involving duty of around Rs. 32.61 Lakhs. Statement of Shri Vinod V Shah, Excise Clerk of the unit recorded on 22.11.1999 and 02.08.2000, acc....

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....entry numbers. He admitted that two types of invoices were being prepared with his consent/ knowledge i.e. one for clearance of goods without payment of duty and the other for clearance on payment of duty. The invoices used for illicit clearance were destroyed after the clearance of the goods. He submitted that they were compelled to do so due to worsening financial condition of the M/s. Mahendra Mill Limited. 4. The Commissioner in his impugned has observed that the said Director has accepted his role in illicit clearance of the goods by the Company and has also disclosed the modus operandi of preparing the parallel set of Central Excise invoices and destruction of the same after the clearances. Such receipt of the illicitly removed goo....