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TMI Blog2015 (10) TMI 1979X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to 85MT of Cement. It is further observed from para 5.30 of the Order-in-Original dated-10/01/2013 that certain invoices/challans issued by the main appellant were also recovered suggesting use of separate set of invoices for effecting clandestine removals. In addition to the above, Revenue has brought other corroboration on record the veracity of which has to be gone into detail which can be o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main appellant E/Misc/75422/2015 has been filed by the Revenue for early hearing of the case as revenue involved is huge. 2. Shri Arijit Chakraborty (Advocate) appearing on behalf of the appellants argued that this case was earlier remanded to the Adjudicating Authority vide No. SP-251-52/Kol/2011, Final order No. A-278-279/Kol/2011 dated 14/09/2011 for extending the benefit of cross-exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es whose cross-examination were asked by the appellants. That Revenue can only make efforts to call the witnesses which was duly done in the present proceedings. Ld. A.R. also strongly argued that the case is not made solely on the basis of statements but there are sufficient corroborative evidences available to uphold the confirmation of demand penalties against the appellants. He made the benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g visit of the Central Excise officers on 21/09/2005, 7 chits were found against which 85MT of cement was shown to have been cleared. Main appellant also paid the duty with respect to 85MT of Cement. It is further observed from para 5.30 of the Order-in-Original dated-10/01/2013 that certain invoices/challans issued by the main appellant were also recovered suggesting use of separate set of invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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