TaxTMI 
TaxTMI 
2016 (4) TMI 325
X X X X Extracts X X X X
X X X X Extracts X X X X
....tter was taken up for hearing. Since notice of hearing was issued. 3.2 Since the appellant is absent, due care has been taken to examine the grounds of appeal and also the evidence on record gathered by investigation. 4. Revenue explains that there was a full proof of clearance of the goods without invoice. Investigating authority found one eagle brand exercise of book as well as certain piece of papers which exhibited and corroborated the clearances made by the appellant without being supported by invoice. Such a conduct has also been further corroborated by the statement recorded from different persons employed in the factory including the director under section 14 of the Central Excise Act, 1944 causing evasion of Revenue intentionally....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the appellant. Finding of adjudicating authority is not controverted leading any cogent evidence. 8. He came across the statement of one Shri D. Julien Vinesh White Raj who was in-charge of production. He categorically stated that they used more water to manufacture inferior quality goods. This is transparent from para 15 of the adjudication order. That authority also found that there was manipulation in the production process using more water and less quantity of hydrate powder. Apart from such an evidence he has recorded following evidence and drawn inference:- (a) Few examples of transactions reflected in the eagle note books were supported by invoices raised by the notice, demonstrates that the details contained in the said note bo....