2017 (10) TMI 1226

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....of First Schedule to the Central Excise Tariff Act, 1985. The anti-evasion team of Central Excise Commissionerate, Jaipur visited the premises of the appellant on 15.2.2003 and conducted various checks in respect of goods manufactured and records maintained by the appellant. On physical verification, 16675 metres of grey MMF was found in excess. On the basis of investigation, the department issued the Show Cause Notice, alleged that the appellant had removed the processed MMF under 22 challans to different parties, without payment of Central Excise duty. Further, it has been alleged that the appellant also removed those goods under the cover of 139 challans to the buyers, without payment of Central Excise duty. The Show Cause Notice issued ....

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....d order and further submits that since the Director of the appellant company has categorically stated that the subject goods were removed from the factory without payment of Central Excise duty, no further investigation in this regard was required by the department. Accordingly, confirmation of duty demand on the appellant is proper and justified. 5. Heard both sides and perused the case records. 6. With regard to clearance of processed MMF under the cover of 139 challans, I find the Director of the appellant company in his statement recorded by the department has stated that the goods were consigned to 'self', which means that the transfer of goods were effected from one stage to the other within the factory premises. In view of the ....