2015 (10) TMI 890

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ished good stocks and also from the private records maintained in the factory premises alongwith the statements of the concerned persons. On perusal of the case records, we find that the appellant has not made out a prima facie case for complete waiver of the confirmed dues and penalties. It is accordingly ordered that the appellant shall pre-deposit a amount - Subject to the payment of the above .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellant under Section 11AC of the Central Excise Act, 1944. 2. Shri R. Agarwal, C.A. appearing on behalf of the appellant argued that appellant is the manufacturer of Belt Scraper and parts of Belt Scraper. That a case of clandestine manufacture and removal has been booked against the appellant on the basis of certain records maintained at the factory gate by the security. That certain sto .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Ld. A.R. strongly defended the order passed by the adjudicating authority. 4. Heard both sides and perused the case records. The case of the Revenue is that the appellant indulged in clandestine manufacture and clearance of goods. Evidences have been brought on records by the investigation that there were clandestine manufacture and clearance of excisable goods in the form of shortage of fini .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X