2013 (2) TMI 390

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.... Per SRI S.K. GAULE   Heard both sides. 2. The appellant filed this appeal against order in appeal No. 199-200/Kol-III/2011 dated- 9/6/2011 whereby Ld. Commissioner (Appeal) has upheld the Lower Adjudicating Authority s order. 3. Briefly stated facts of the case are that searches were conducted at the premises of the applicant M/s. Dum Dum Valve & Bearing (P) Ltd. (hereinafter M/s. ....

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....firmed the demand of Rs.1,65,491/- under Section 11AC confirmed against the appellant and equal amount of penalty by the Lower Adjudicating Authority and penalty of Rs.5,000/- was imposed on DDMPL. However, they dropped the penalty against DDMPL. Aggrieved by the same, they challenged the Lower Adjudicating Authority s order before Ld. Commr. (Appeal). Ld. Commr. upheld the impugned order. Hence t....

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.... return and produced a copy of return.   5. The Ld. A.R. reiterated the findings of the Ld. Commissioner (Appeal). 6. I have carefully considered the submissions and perused the records. Ld. Commr. (appeal) in the impugned order has found as under: I have carefully gone through the records of appeals. The main plea of Appellant No. 1 is that they have not manufactured the goods which....

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....work orders that Appellant No. 1 had asked for excise invoice but Appellant No. 2 gave nothing for the supply of goods to their buyers. The Department has successfully unearthed the clandestine removal of the goods with intent to evade payment of duty as both the appellants could not produce any evidence for procurement of such goods. This is sufficient ground for involving extended period under S....