2014 (3) TMI 637

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....UDGEMENT Per Archana Wadhwa :  As per facts on record, appellant is engaged in the manufacture of marble slabs and tiles. Their premises were visited by Anti-evasion team of Central Excise on 20.3.2007 and various records were scrutinised. It was found that total clearance of the appellant had crossed Rs. One Crore and as such, the appellant was required to pay on excess clearance after....

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....mand of Rs.94,989/- and imposing penalties to the extent of 100% under section 11AC. In addition, excess found goods were confiscated with an option to redeem the same on payment of redemption fine of Rs.7 lakhs. Appeal against the above order did not succeed before the Commissioner (Appeals). Hence, the present appeal. 3. The main contention of the appellant is that their factory was visited b....

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....rs the initials of officers receiving the same, I find that the dispute relates to the identity of the said signatures. The lower authorities have held that signatures are not put in by their officers and for the said purpose they have relied upon the report of jurisdictional Central Excise authorities. On the other hand it is the appellant's contention that they have filed it in the Range office ....