2014 (5) TMI 1013

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.... DR JUDGEMENT Per: Archana Wadhwa: After hearing both the sides duly represented by Shri Mahant Waraich learned Advocate and Shri R.K. Mishra learned DR. I find that the appellant is engaged in the manufacture of Adhesive and Resins falling under Chapter 35 of the Central Excise Tariff Act, 1985. Their factory was visited by Officers on 31.10.2007, who conducted various checks and verific....

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....had recently started using ERP Based Navision Software. The main Server of the same was located in the head Office at 54/38, Nayaganj, Kanpur. The main feature of this Software is that it is to be connected through Broadband Network and subsequently the entries in the records were then made at the Unnao Unit at the end of the day. But sometimes, due to problem in services of BSNL connectivity to t....

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....tages in this stock cannot lead to the inevitable conclusion of clandestine removal. Reference can be following decisions:-         1. 2013 (290) ELT 317 (Tri-Del.), CCE, Kanpur Vs. Ambica Polytubes         2. 2011 (263) ELT 604 (Tri-Ahmd.), Galaxy Textiles Vs. CCE, Vapi         3. 201....