2015 (11) TMI 1614

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.... Present for the Respondent: Shri. Abhas Mishra, Advocate PER: S.K. MOHANTY Revenue filed this appeal against the order of Commissioner (Appeals), whereby the adjudication order was set aside. 2. Brief facts of the case are that the Respondents are engaged in the manufacture of moulds of foot-wear machines. On 07.03.2006, the Central Excise Officers searched the factory premises of the ....

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....erused the records. 4. The main contention of the ld. DR is that the Commissioner (Appeals) had not obtained comments from the Department while passing the order. He has also cited case laws that the voluntary statement is enough to prove clandestine removal. On the other hand, the ld. Counsel on behalf of the Respondent contended that the documents recovered from the third party and they had d....

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.... from the premises of said job worker i.e. M/s. Jai Ambay Etching Centre. Though Shri Vijay Shankar Tiwari, Partner M/s. Jai Ambay Etching Centre vide his statement dated 13.09.2006 had stated at page 2 that said "Nishu Exercise Book" containing the details of account from 02.09.2004 to 28.01.2006 written by his own hands was seized by the Central Exercise from his firm on 13.09.2006 but no Pandhn....