2004 (1) TMI 131

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....lenged the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original regarding remission of duty, confiscation of the unaccounted goods and imposition of penalty. 2. The learned SDR has contended that the non-accountal of the goods as well as the removal of certain goods without payment of duty was admitted by Shri Ajay Goyal, Director ....

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....al verification of the goods i.e. non-alloy steel ingots, stock of 14.380 MT involving Central Excise duty of Rs. 24,149/- was found excess and without accountal in the daily stock account. This fact was admitted by Shri Ajay Goyal, Director, in his statement and also disclosed that they received the scrap from M/s. Vidya Steels on 30-12-2000 and consumed the same for the manufacture of non-alloy ....

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....ainst the respondents on account of clandestine manufacture and removal of the goods without payment of duty, could not be legally quashed by the Commissioner (Appeals) by observing that there was no corroborative evidence to prove the same. When the Director of the company himself admitted these facts which were within his special knowledge, it was not essential for the Department to produce more....