2015 (1) TMI 757

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.... Appellant. ORDER The Appellants are questioning the order passed by the Central Excise and Service Tax Appellate Tribunal dated 5-9-2013 [2014 (311) E.L.T. 781 (Tri.-Mum.)] dismissing their Appeal. 2. The Appeal was directed against an order dated 29-3-2004 of the Commissioner of Central Excise, Pune-II. That order was passed in pursuance of an earlier order of the Tribunal dated 3-9-2002....

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.... the private records. Therefore, a case of mis-match between statutory and the private records which is the basis of categorization (iii) vitiates the order under challenge and to such an extent that would enable this Court to interfere with it in its Appellate jurisdiction. Thereafter referring to the allegations in the show cause notice and the Assessee's response thereto, Mr. Vashi would submit....

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....Tribunal while dealing with the contentions raised and particularly that the private records cannot be relied upon for suppression of production and clandestine removal of goods held that the adjudicating authority had examined the issue at great length. The categorization was done. The Statement of Mr. Vijay Makhija, Managing Director of the Appellant and which was recorded on several dates has b....