2017 (9) TMI 690

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....e appellant have clandestinely removed the excisable manufactured goods without payment of duty.  The entire case was based on the statement given by Shri Umesh Modi, who is the broker of finished goods and the records recovered from Shri Umesh Modi. Statement of Shri Arvind Kumar Dhiman, Partner of the appellant firm wherein Shri Dhiman admitted the clandestine removal and confirmed the entr....

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....r Shri Umesh Modi failed to appear before the adjudicating authority thereafter de novo adjudication order dt. 3.7.2012 was passed wherein again the demand of alleged clandestine removal was confirmed. Being aggrieved by the said order dt. 3.7.2012, appellant filed appeal before the Commissioner (Appeals), who vide impugned order rejected the appeal of the appellant therefore the appellant is befo....

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....case of Krishna Steel Industries & Others which was made out under the same investigation and in the said case also record was recovered from Shri Umesh Modi.  Therefore, the present appeal is liable to be dismissed. 4.  On careful consideration of the submissions made by Ld. AR. I find that in the last proceedings before this Tribunal, the Tribunal has remanded the matter for cross-exa....