2023 (8) TMI 1413

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....w Delhi, initiated investigation against M/s Dechem Plastics Pvt. Ltd, M/s Ashoka Drugs and M/s Shiva Chem on the alleged clearance of excisable goods without payment of duty; statement of Shri Ashok Agarwal, Director of M/s Dechem Plastics and in charge of other two units, was recorded; Shri Ashok Agarwal stated that he has supplied Formaldehyde, an important raw material used in the manufacture of plywood, to various plywood manufacturers including the appellant. On the basis of the investigation conducted by DGCEI, as above, jurisdictional authorities have issued show-cause notices to various manufacturers of plywood and the same were decided. Hence, this appeal. 3. Shri Naveen Bindal, learned Counsel for the appellants, submits that ....

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....the following cases: AMBIKA INTERNATIONAL-2018 (361) E.L.T. 90 (P & H) CC Vs BIGEN INDUSTRIES LIMITED- 2006 (197) E.L.T. 305 (S.C.) JAYASWALS NECO LTD.- 2006 (195) E.L.T. 142 (S.C.) CONTINENTAL CEMENT COMPANY- 2014 (309) E.L.T. 411 (All.) CC Vs TALSON MILLS STORE- 2015 (315) E.L.T. 415 (P & H) CC Vs AUTO GOLLON INDUSTRIES P. LTD.-2018 (360) E.L.T. 29 (All.) 4. Ms. Shivani, learned Authorized Representative for the Department, reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. The impugned show-cause notice and the order seeks to confirm the allegation of clandestine removal against the appellants on the basis of a third-party evi....