2017 (10) TMI 74

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....vocate, Ms. Rinky Arora joined and she pleads that her senior is not available, therefore, they are seeking adjournment. However, the appeal is seven year old and the Advocate has not prepared the case in seven years. When there is huge pendency in the Tribunal, the appeal cannot be kept pending further. The matter is, therefore, being decided on merits as per the facts and evidence available on record. 3. From the Revenue side, the ld. DR, Shri Vibhav Sungrej and Ms. Kanu Verma Kumar, ld. DR appeared. They reiterated the contents of the impugned order and further pleading that the appellant has cleared the goods based on parallel/fake invoices as well as there is evidence of the raw material for which there is no accountal of the manufa....

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....iption of goods quantity, value etc. cleared under these six set of invoices, he stated that these are different and does not match with the said six sets of invoices shown earlier which were accounted for in the records and he also admitted that Central Excise duty in respect of invoices shown earlier has not been discharged. Similarly, Shri B.K. Gupta, Executive Director of the appellant has admitted in his statement dated 17.1.2008 recorded under Section 14 of the Act that no such Central excise invoices were found issued in their statutory records and assured to deposit the duty which was deposited on 28.1.2008. I also find that Shri Deepak Gupta, partner of M/s Adhunik Trading Company, New Delhi, to whom the goods were consigned under ....