2015 (10) TMI 1143

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....horised Representative Per: P.K. Das The relevant facts of the case, in brief, are that the appellants were engaged in the manufacturer of Aluminum Extrusion. On 09-10-2003, the Central Excise Officers visited the appellant's factory and found shortage of finished goods and also recovered some private records. On the basis of which, it has been alleged that the appellant cleared the goods cland....

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....duty under Section 11 AC of the Central Excise Act, 1944. It has also imposed penalty on the co-noticees. By the impugned order, Commissioner (Appeals) upheld the adjudication order and dismissed the appeals filed by the appellant. 3. The main contention of the Learned Advocate for the appellant is that the clandestine removal of goods cannot be established, merely on the basis of the statements ....

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....is not merely on the basis of the statements and it is established with the buyer statements and the other materials. 5. After hearing both the sides and on perusal of the records, I find that the three transporters namely M/s. Saurashtra Carrying Corporation, M/s. Jay Gujarat Goods Carrier, and M/s. Madhuvan Roadways accepted transporting of the goods to various parties without cover of invoices....