2013 (12) TMI 217

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..... s directed in a particular manner to remove the goods clandestinely - The defences taken needs to be gone into detail which can be done only at the time of final disposal of appeal - Prima-facie, the appellant has not made out prima facie case in their favour - Keeping in mind that the appellant is an individual and the unit M/s. Shriram Tubes Pvt. Limited is closed – appellant is directed to subm .....

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..... factory. The legal points raised by the learned counsel that the statement of the appellant was not recorded in the case of M/s. Shital Tubes Pvt. Limited as they had no role to play, seems to be inappropriate as Shri Arvind P. Panchal, Director of M/s. Shital Tubes Pvt. Limited has stated that Shri Mafatlal Harakchand Shah, who is appellant herein, has directed them in a particular manner to rem .....

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