2015 (10) TMI 1548

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....ahul Gajera, Advocate For The Revenue : Shri L Patra, Authorised Representative Per : Mr.P.K. Das, These appeals are arising out of a common order and, therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellant No.1 was engaged in the manufacture of Polymer GK Liquid and Powder etc. On 28th June, 1997 the Central Excise Offic....

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..../- on the Director of the appellant company. By the impugned order the Commissioner (Appeals) upheld the adjudication order. 3. The Learned Advocate on behalf of the appellant submits that the entire demand was raised on the basis of the ruled paper recovered from the premises of the Security Guard, which is not corroborated with any evidence. He further submits that the Revenue had not done an....

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....d that the instant de-nevo proceeding has been taken up in terms of Remand Order dtd 20th July, 2007 passed by the Tribunal, as under: "I have carefully considered the submissions from both the sides. The Ld. Advocate is not disputing the record seized fro he watchman and his submission is that all the clearance or atleast most of he clearance mentioned in the watchman's private register are cl....

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....the statements in the present appeal. I find that the Adjudicating Authority passed the order following the directions of the Tribunal in so far as to verify the reconciliation of the documents recovered from the security guard alongwith duty paying documents. The Learned Advocate has not disputed the reconciliation. Hence, the submissions of the Learned Advocate in respect of the investigation wa....