2017 (12) TMI 441

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ddar, D.R. ORDER Per: S.K. Mohanty The brief facts of the case, leading to these appeals, are as follows:- 2. The appellant M/s. A.N. Manufacturing Pvt. Ltd. is a Central Excise assessee and is engaged in the manufacture of PVC compound/ PVC granules, falling under Chapter 39 of the First Schedule to the Central Excise Tariff Act, 1985. An intelligence was gathered that the appellant had ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment that the appellant had cleared 49604 Kgs. of finished goods i.e. PVC Resin (granules) clandestinely without issue of any invoice and without payment of duty to the tune of Rs. 2,95,823/-. Accordingly, the Department proceeded against the appellant for confirmation of the duty demand and for imposition of penalties. The matter was adjudicated against the appellant, wherein Central Excise duty ....