2018 (10) TMI 1199

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....udicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Aalok Arora (Adv) for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner, (AR), for Respondent ORDER Per: Archana Wadhwa Both the appeals are being disposed of by a common order as they arise out of the same order of the Lower Authorities vide which demand to the extent of Rs. 21,50,736/- stands confirmed against M/s ....

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....sidence of Shri Vinod Kumar, Director as also of various transporters' premises. As a result of the search at the residential premises of the Director, some hand written sheets were seized, which according to the Revenue reflected the clandestine clearances of their final products. Statement of Shri Vinod Kumar was recorded wherein he deposed that the said sheets reflects certain hypothetical sale....

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.... supplied and the value of the goods. Apart from this no details regarding the product is available. He has also observed that there is no other record which separately shows production and clearances of Generic medicines. Further, he has held that the assessee's plea that he was a SSI Unit and as such was not required to maintain record in any particular format fails to convince due to the reason....