2014 (11) TMI 203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngaged in the manufacture of CTD Bars and Round Bars falling under Chapter 72. As a follow-up action in the case of another unit under the name of M/s. Bajrang Castings Pvt. Limited, Central Excise officers visited the premises of the owner of three trucks on 27.09.2003. Two registers were withdrawn from the premises of the said owner, Shri Yusifbhai Ibrahimbhai Talat. His statement was recorded wherein he detailed the various factors as vehicle rent, place from where the goods were loaded, vehicle number, place where goods were unloaded, date, weight of goods, goods rent. On the above basis, the factory premises of the Respondent were searched on 30.09.2003. Statements of Shri Rajkumar Agarwal of M/s. Paras Steel Industries and Shri Lokesh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(a) Surjeet Singh Chhabra vs. UOI - [1997 (89) ELT 649 (SC)]        (b) Naresh J. Sukhwani vs. UOI - [1996 (83) ELT 258 (SC)]         (c) Duncon Agro Industries - [2000 (120) ELT 280 (SC)]         (d) CC, Madras & Ors. vs. D. Bhoormull [1983 (13) ELT 1546 (SC)]        (e) CCE Ludhiana vs Shatabadi Cement (P) Limited - [2007 &217) ELT 387 (Tri. Del.)]        (f) CCE, Ahmedabad vs. Tirupati Processors - [2007 &212) ELT 330 (Tri. Ahmd.)]        (g) CCE, Mumbai vs. Kalvert Foods India Pvt. Limited - [2011-TIOL-76-SC-CX] 4. Heard learned ....