2014 (4) TMI 46

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGEMENT Per Archana Wadhwa : The impugned order stand passed by Commissioner (Appeals) in denovo proceedings confirming demand of duty of Rs.2,88,597/- and of Rs.70,435/- and imposition of penalty of Rs.2,88,597/-. The said demand stand confirmed on the allegation and findings of clandestine removal. 2. It is seen after hearing both sides that the appellants is engaged in the manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction Company Ltd. had purchased the goods from the appellant without payment of duty. The credit notes issued by such buyers were recovered. 4. On the above basis, proceedings were initiated and after making rounds of litigations before various authorities were again confirmed by the original adjudicating authorities. The said order was upheld by Commissioner (Appeals). Hence, the present appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t stand given to them in terms of earlier order of the Tribunal. It is seen that original adjudicating authority has observed that there was no formal inquiry and no formal report was made at the end of M/s. Nagarjuna Construction Company. Only investigations were conducted and inquiries were made by the said buyers and it was found that they have received the material from the appellant. In suppo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted the Revenue's case. The credit memos in the name of the appellants clearly reveal that they have received the payment of clandestinely removed goods from the buyers. As such, I find that there is sufficient material on record, corroborating each and every act, to uphold the finding of clandestine removal and consequent confirmation of demand. 8. Further the demand of Rs.70,435/- stand confi....