2015 (1) TMI 757

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. M.P. Vashi & Associates, for the 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 ear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RG-1 which is more than the quantity shown in 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 Assess....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the adjudicating authority as well as the 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 Appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing as Mr. Vashi would complain and namely a finding without reference to any record or not based on record. That is a finding based on record and which includes the statement of the Managing Director and one other officer. The authorities did not commit any error in examining and relying upon the record maintained by the department. Moreover, the suppression has been concluded from a comparative ....