2015 (10) TMI 890

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.... Agarwal, C.A. For the Respondent : Sri M. Chattopadhyay, A.C. (A.R.) ORDER Per Shri H.K. THAKUR This application has been filed by the appellant against Order-in-Original No. 11/COMMISSIONER/CE/KOL-VII/ADJN/2012-13 dated-28/03/2013 under which demand of Rs. 1,63,81,297/- has been confirmed against the appellant for clandestine manufacture and removal of excisable goods alongwith interest and....

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....is of hypothetical facts and on uncorroborated private records. 3. Shri M. Chattopadhyay, A.C. (A.R.) appearing on behalf of the Revenue argued that there was a shortage in the stock of the finished goods and the private records were recovered from the factory premises and the statements of the concerned persons recorded clearly revealed that there was clandestine manufacture and clearance of exc....