TaxTMI 
TaxTMI 
2018 (3) TMI 752
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.... 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 dates fixed for hearing however non ap....
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....tory 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 from the factory in one day o....
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....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 of the above, appellant submits that charg....
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....ya 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 these statements it was found that there w....