2019 (6) TMI 824

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....peal has been filed by M/s. Industrial Foundry against demand of Central Excise duty and imposition of penalty. Appeal has also been filed by the Shri Manojbhai S Patel, Authorized Signatory of the appellant against imposition of penalty. 2. Ld. Counsel, for the appellant pointed out that they are engaged in the manufacture of C.I. Castings. M/s Jekson Foundry and M/s Nissan Enterprises are two ....

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....mapy. Ld. Counsel, argued that apart from this admission, Revenue has absolutely no evidence to establish that the goods manufactured by the appellant were sold through these trading firms. The Ld. Counsel further pointed out that they had through letter dated 26.12.2006 requested Revenue not to extend the inquiry to the suppliers who had allegedly supplied fake bills to the trading firms to hide ....

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....he appellant is statement wherein, the charge of clandestine clearance through the trading firms has been admitted. The said statement has not been retracted. Revenue has not investigated further taking shelter of the letter dated 26.12.2006 wherein, the appellant after paying part liability, requested not to enquire further. The said letter has not been produced by the either party before us so t....