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2016 (7) TMI 1108
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.... For the Petitioner : Mr. Rohit Chowdhary For the Respondent : Mr. R. K. Grover (DR) ORDER PER R.K. SINGH: This appeal is filed against order in appeal dated 24.11.2004 which upheld order in original dated 31.05.2000 in terms of which Central Excise duty demand of Rs. 6,29,468/- was confirmed along with penalties including the mandatory penalty under Section 11AC of the Cent....
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....f admitted the clandestine removal which is supported by documents which were enclosed as RUDs with the SCN. 4. We have considered the contentions of both sides. 5. We find that duty has been worked out on the basis of clearances computed on the basis of entries in various documents recovered during the investigation which were made part of RUDs enclosed with the SCN. The Director of the app....
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....s direct, clear cut and unambiguous and he never retracted his statement nor is there any allegation that the statement was under duress and was taken not voluntary. 6. It is also to be noted that the appellant did not submit any reply to the SCN nor did it appear for personal hearing either before the primary adjudicating authority or before the first appellate authority. The Ld. Advocate rais....
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....n raw material was "wire rods and wire", it does not claim that wire rods and wire were the only raw material or that the impugned goods were manufactured out of wire rods. Indeed, as stated earlier, this plea was never taken by the appellant during investigation or during the adjudication process at the primary or first appellate authority level. 8. We have noticed that in the present case, ....