2013 (12) TMI 108

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....ana Jha, DR JUDGEMENT Per Ms. Archana Wadhwa As per facts on record appellant is engaged in the processing of velvet/Cotton Corduroy cloth falling under chapter sub heading No. 5801.22. Demand of duty of Rs. 16,28,070.76/- stand confirmed against the appellant along with imposition of penalties on the allegation and findings of clandestine removal of their final product. Such findings are....

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....hri Gagandeep Singh Prop. of the said unit was recorded wherein he admitted having sent the rib-cut Corduroy Cloth to the appellant for further processing, without the cover of any Central Excise invoice. 3. During the course of visit in the appellant factory, shortage of processed Corduroy cloth involving duty of Rs. 50190/- was found, which the appellant admitted & deposited the dues. 4. D....

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....slips produced by Shri Jagmohan Singh, who was the customer of the appellant. Apart from the said slips, there is no evidence on record, corroborating the allegation of the Revenue. The appellants representative, when confronted with the said documents, admitted having written 56 bailing slips but clarified that the same were in relation to the goods traded by him in his personal capacity. We not....