9911796707
TMI Blog2005 (10) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... v, JDR, for the Appellant. Shri Mayur Shroff, Advocate, for the Respondent. [Order]. - M/s. Mutual Mecaplast Ltd. the Respondents herein, are engaged in the manufacture of moulded plastic goods for automobiles and electronic appliances. During the course of preventive check, the Central Excise Officers seized excess stock of finished goods valued at Rs. 10,43,615/- and Rs. 28,95,805/- found wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty. Further if such violation is viewed leniently then it may endanger the revenue where the entire trust is placed on records maintained by the assessee. 2.1 After hearing both sides and considering the material and the law on the subject, it is found. (a) The Commissioner (Appeals) has noticed that the statement of Shri Parmar dated 20-12-2000 has been challenged by him on 9-11-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing an intent. A person intending to clandestinely remove goods without payment of duty, would be quick to remove the same and not await the risk of detection by keeping the same in his factory for over a month unaccounted. (d) No merits are found in Revenue's appeal to upset the Commissioner of Central Excise (Appeals) order based on correct appreciation of material evidences absence in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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