2009 (4) TMI 927

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....) ORDER Per: Mrs. Archana Wadhwa: Both the appeals are being disposed off by a common order as they arise out of the same impugned orders passed by authorities below. 2. As per facts on record M/s. Suryanarayan Silk Mills is engaged in the processing of fabrics on job work basis. Their factory was visited by the Central Excise Officers on 13.9.2001, who conducted various checks and ver....

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....3. On the above basis, proceedings were initiated against the appellants proposing confirmation of demand and imposition of penalties. The Original Adjudicating Authority, vide his impugned orders confirmed the demand of duty of Rs. 6,77,024/- and also imposed penalty on identical amount on the processing unit. In addition penalty of Rs. 70,000/- each was imposed on Shri Ramesh Gandhi and Shri Dev....

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.... them before the issuance of the show cause notice. I find that the fact of clandestine removal stands established by un-retracted statements of the partner as also of the proprietor of the recipient unit. Further, the recovery of delivery challans showing transportation of such fabrics also corroborates the fact of clandestine removal. The Hon'ble Supreme Court in the case of Dharmendra Textile P....