2017 (5) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent ORDER Per: Shri P. K. Choudhary Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the Adjudication order was upheld and the Revenue's appeal was rejected. 2. Heard both sides and perused the appeal records. 3. The respondents were engaged in the manufacture of Copper Rods and Enamelled Copper Wires. On 22.02.2007, a search was co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The main contention of the Ld. A.R. of the Revenue is that Shri Sanjay Khaitan, Director of the respondent Co., in his statement admitted the clandestine removal of the goods. It is further contended that the retraction of the statements nothing but an afterthought and is not acceptable. He submits that both the authorities below have erroneously dropped the proceedings. 5. I find that in an ea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the noticee cannot be held responsible for clandestine removal. Secondly the noticee received raw materials from M/s. Infinity Electric Pvt. Ltd. of FSEZ. The duty was paid by M/s. Infinity Electric Pvt. Ltd. who by virtue of Notification No.09/2005 dated 01.03.2005 are exempted from making payment of any Central Excise duty equivalent to the additional duties of customs and the notice av....