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TMI Blog2012 (10) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. When the matter was called, no one appeared for the appellants nor there is any request for adjournment. It is noticed that this matter had come for hearing on 9-8-2011, 14-10-2011 and 15-11-2011 and on two occasions, there was no representation nor any request for adjournment. On the last occasion on 15-11-2011, the Counsel was present and had requested for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... patch Clerk. Further, the Director also admitted that he was not in a position to give the full name and address of the parties. On the basis of packing slips, quantity of goods cleared was worked out and duty payable was calculated and after following the principles of natural justice, the impugned orders have been passed whereby duty demands have been confirmed and penalties have been imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant. When the department is able to make out a case for clandestine removal based on documents, there is no case for cross-examination of the Director and Despatch Clerk sought by the assessee and this is a clear case of clandestine removal, which they have failed to disprove. I find that the appeals filed by the appellant have no merit and accordingly both the appeals are rejected (D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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