2017 (9) TMI 1118

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.... AR for the respondent ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein duty has been demanded alleging that appellant was involved in clandestine removal of goods without payment of duty. 2. Brief facts of the case are that acting on intelligence that M/s Elite Cable Industries is engaged in clandestine clearance of the excisable goods i.e. PVC wi....

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.... Prop. is Sh. Narinder K. Gupta who stated that 90% of the goods purchased by them from M/s Dinesh Industries thereafter, various statements were recorded and on the basis of the document resumed, it was alleged against the appellant that the appellant is engaged in manufacturing and clearing the goods clandestinely without payment of duty. Consequently, a show cause notice was issued. The matter ....

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....llant on the basis of kachha parchies recovered from the custody of Sh. R. K. Maurya and on the basis of various statements recorded. During the cross examination, Sh. Maurya was called for cross-examination who denied the entries made in the kachha parchies for the clearances made by the appellant but has stated that these kachha parches were related to goods being carried out by the tempo and we....