2018 (3) TMI 752

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....i, Supdt. (A.R) for respondent These appeals are directed against Order passed by Commissioner(Appeals)  whereby  he upheld  demand of excise duty, penalty, interest   and personal penalty  on two appellants on the ground  that appellant company have cleared the goods clandestinely. 2. None appeared on behalf of the appellants despite notices on various dat....

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....s were  recovered from the  factory of the appellant.  It is submitted that quantity  of yarn weighing 34739.27 kg was not small quantity.  It has been alleged that the above quantity  of yarn was  supplied to the appellant  over a period of  six months, not in one day or  under one  transaction.  This quantity may not  have cleared&....

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....ment of Shri. Ashok Jain, a manager of M/s. Porwal Textiles and a register written by the said M/s. Porwal Textiles, except that there is no  evidence.  It is submitted that quantity of 3721.850 kgs was removed on payment of duty subsequently  therefore said quantity  ought to have been excluded from the total quantity shown  in the show cause  notice.  In view o....

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.... had received  the goods from M/s. Sarvodaya  that the same was  unaccounted  for in the books of  M/s. Sarvodaya.  Shri. Jayesh K Jain, Director of M/s. Sarvodaya in the statement recorded  on 16-02-2001 and 18-01-2002 under Section 14 and statement of Shri. Ashok Jain, Manager of M/s. Porwal Textile and Shri. Lalit Jain of M/s. Shri. Rajendra Fabrics based on t....