2011 (9) TMI 440

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....Metalloys Ltd (1st appellant) is manufacturing copper tubes, copper ingots, copper flats etc. Shri Paresh Shivlal Shah is the director of the 1st appellant and is 2nd appellant in this case. The factory of 1st appellant was visited on 10.02.06 and during the visit, 46 chits were found which contained details like date, consignee's name, destination, description of the goods, weight, number of piec....

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....t even though the director had accepted the fact of manufacture and clandestine removal initially and did not retract statement at any stage, in reply to Show Cause Notice, he had submitted that contention in the Show Cause Notice that the chits cover the clandestine removal, is not correct.  He has submitted in the reply to the Show Cause Notice that said chits were produced by concerned per....

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.... on the decision of the Tribunal in the case of Sharadha Forge Pvt.Ltd. Vs CCE Rajkot 2005 (179) ELT 336 (Tri-Mum) to submit that in cases like this, the demand cannot be sustained and no penalty can be imposed. 4. On the other hand, the ld.SDR submits that what was admitted need not be proved and in this case, the Managing Director has clearly admitted clandestine removal. Further, he also rel....

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...., in the case of Shradha Forge Pvt.Ltd., the department had a better case since what was recovered was private register and author was known (it could be Shri J.D. Patel) and there was a difference in the stock found. Moreover, in that case, addresses of customers were not given by the assessee. In this case, the assessee had given the addresses of 4 customers which also the Revenue failed to inve....