2018 (10) TMI 396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JJ. For The Petitioner (s) : Mr Hasit Dave (1321) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This appeal is filed by the assessee to challenge the judgment of the Customs, Excise & Service Tax Appellate Tribunal dated 01.08.2016 and the further order dated 08.05.2018 by which the appellant's application for rectification came to be dismissed. 2. Briefly stated, the fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ations. The Department issued showcause notice dated 09.01.2002 for recovery of Customs Duty with interest and penalty. The appellant resisted the proceedings. The competent authority confirmed the demand. The Commissioner (Appeals) dismissed the appeal. Thereupon, the assessee filed further appeal before the Tribunal. The Tribunal dismissed such appeal, upon which, the present appeal has been fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncurrently come to the conclusion that the allegation of clandestine removal of imported goods, without payment of duty, had been established. The Director of the Company had categorically stated in his two statements that such goods were sold in the market to one Iqbalbhai. The second of these two statements was recorded nearly eight months after the raid. Partial retraction of this statement cam....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s are believed, then there was clearly an attempt to evade the Duty. 6. In case of CCE, Mangalore (supra), the facts were vastly different. The Superintendent of Central Excise had visited the factory premises of the assessee Company. During verification, it was found that there was mismatch in the Stock Register, in the Accounts and the stock actually available. This was explained by the Offic....