2011 (8) TMI 1262

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.... Awasthi and Ms. Sukriti Das, Advocates, for the Appellant. Shri Sunil Kumar, DR, for the Respondent. ORDER [Order per : Justice R.M.S. Khandeparkar, President]. - Heard at length the learned Advocate for the appellants and DR for the respondent. We have also perused the written submissions. 2. The present appeals arise from the common order dated 17-3-2004 passed by the Commissio....

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....97-98 in order to avail the benefit of exemption from payment of duty in relation to panel doors. 4. The appellants are manufacturer of flush door, panel door, wire mesh, shutter, etc. classifiable under chapter sub-heading No. 4410.00 of the Schedule to the Central Excise Tariff Act, 1985. Pursuant to intelligence information, search of the appellant's premises was conducted on 11-6-1998 ....

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....claration under Rule 174 of Central Excise Rules, 1944. 5. On facts, both the authorities below have arrived at concurrent findings on detailed analysis of material on record. In fact, the findings clearly revealed that in spite of specific charge of clandestine removal of flush door under the guise of clearance of panel door, the appellants failed to produce any material in support of the....

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....e provided by the Government department and the same was never disputed. 6. The description in the invoices issued to private suppliers also discloses that the appellants did not describe the goods with correct description. However, the rates disclosed clearly tallied with those of the flush doors. 7. The above facts clearly establish that the appellants not only cleared the goods ....