2014 (1) TMI 68

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....nd Mr. Anuj Kapoor, Advocates. For the Respondent : Mr. Satish Kumar, Sr. Standing Counsel. ORDER CUSTOM A. 7/2013 and C.M.No.20589/2013 The present appeal by the assessee against the order dated 17th July, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal is belated and delayed by 185 days. However, before issuing notice on the application for condonation of delay,....

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....en factory/unit of the appellant was inspected/searched, the physical stock available was short of quantities which ought to have been available. Further, goods actually available in the premises were not recorded in the books. Shortage noticed, was treated as sold in domestic tariff area. Statements of Lalit Mohan dated 17th November, 2003, 19th November, 2003 and 20th November, 2003, accepting t....

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.... The appellant had just one room in their factory address and there was no space and other facility to process imported good. No accounts were maintained for imported, processed or sold stock. 4. The second 'legal' contention raised by the appellant in the present appeal is that the second show cause notice dated 6th December, 2006, enhanced the duty demand. This vitiates the adjudication order....