TaxTMI 
TaxTMI 
2017 (11) TMI 1389
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....6 where the appeals were dismissed for non prosecution. After hearing the Ld. Counsels of both sides, we recall our Final Order for the reasons mentioned in the application for restoration. With the consent of both parties we take the appeals for final disposal. 3. The appellant is engaged in the manufacture of paper boxes and wrapper and other packaging material falling under Chapter 48 of the Central Excise Tariff Act, 1985. The appellant was availing the SSI exemption benefit under Notification No. 8/2003 dated 01/03/2003. On 29/03/2007 departmental officers carried out search operation at the premises of the appellant and incriminating documents were recovered. It was found that another concern in the name and style of M/s Siddi Vinaya....
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....ggrieved by the impugned order present appeals have been filed. 5. With the above background, we heard Ms Priyanka Goel, Ld. Advocate for the appellant and Shri M.R. Sharma, Ld. DR for the revenue. 6. Ld. Advocate argued as follows in support to the appellants. i. The duty demand has been upheld only on the basis of the computer print outs. In the absence of any physical records recovered, the allegation of clandestine removal is made only on the basis of assumption and presumption. ii. In the absence of any show cause notice issued to M/s Siddhi Vinayak, no clubbing of their clearances with the appellant can be done. iii. The charge has been upheld on the basis of the statement of Shri Naman Goyal. However, such statement has been ....
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....llenged in the appeal before us with the argument that in the absence of recovery of physical documents, the allegation of clandestine removal cannot be sustained. 10. We note that the computer print outs were taken in the presence of the partner of M/s Riddhi Siddhi as well as proprietor of M/s Siddhi Vinayak. It stands admitted by these persons that the entries in the computer were made on their directions. It further stands admitted that no other record of finished goods as well as raw materials were maintained by these units. Such figures of dispatch of finished goods also stand corroborated by the investigation conducted by revenue done against one of the major customers, Shri Fakruddun Agarbattiwala of M/s A. G. Agarbatti, Ujjain. In....