2017 (10) TMI 1037

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....) Shri Rajesh Chhibber, Advocate - for Appellants Shri Pawan Kumar Singh, Supdt (AR), - for Respondent ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein duty has been demanded from the appellants along with interest and various penalties. 2. The brief facts of the case are that a search was conducted in the factory premises of the appellant o....

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....oices on which duty sought to be demanded are not relied upon documents and therefore, the show cause notice is not maintainable. He further submits that statement of one of the appellants, Shri Sanjay Kumar was relied upon who disputed that the authenticity of the invoices recovered from the factory and therefore, these invoices cannot be relied up on to allege clandestine removal of the goods. ....

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.... premises of the appellant and on the table of the Director & (c) on the basis of shortages found during the course of investigation. As these grounds are based on the documentary evidences collected by the Department during the course of investigation whereas the same are not relied upon documents on in the show cause notice. As in the show cause notice, relied upon documents are as under:-....