2015 (10) TMI 890

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mber For the Petitioner : Sri R. 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....duty demand cannot be made merely on the basis 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 wa....