2017 (10) TMI 548

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.... goods clandestinely under the cover of some other Bill Traders' invoices without payment of Central Excise Duty. During investigation, the appellants made payments of Rs. 2,50,000/- under protest. On the culmination of the investigation, a show-cause notice No.30/98, dated 09.07.1998 was issued on the appellant, demanding Central Excise duty of Rs. 16,89,785/-, along with applicable interest besides proposing penalties and confiscation of land, building, plant and machinery. 2. After adjudication, original authority confirmed the demand, interest and imposed penalties, besides imposing redemption fine in lieu of confiscation of goods. The appellant had approached Hon'ble High Court on the intimating of recovery proceedings and t....

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....spondent got sufficient time to set his records correct. That only for this reason, the officers could not find discrepancy is stock position of finished goods and raw materials. The partners have given voluntary statements admitting the activity of clandestine manufacture and clearance. Further, the power consumption has gone up or remained the same during 1994-95 and 1995-96, but the production has gone down drastically which proves clandestine clearance of goods. In addition, that respondent has taken an approach of non-cooperation with the adjudicating authority in order to delay the process and repeatedly insisting on copies of documents. All this would establish the demand raised to be proper. 4. None appeared on behalf of responde....