2009 (4) TMI 927

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..... by a common order as they arise out of the same impugned orders passed by authorities below. 2. As per facts on record M/s. Suryanarayan Silk Mills is engaged in the processing of fabrics on job work basis. Their factory was visited by the Central Excise Officers on 13.9.2001, who conducted various checks and verifications. 18 lots of grey fabrics were found to be short than the recorded balanc .....

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..... confirmation of demand and imposition of penalties. The Original Adjudicating Authority, vide his impugned orders confirmed the demand of duty of ₹ 6,77,024/- and also imposed penalty on identical amount on the processing unit. In addition penalty of ₹ 70,000/- each was imposed on Shri Ramesh Gandhi and Shri Devang R. Gandhi. 4. On an appeal against the above order the Appellate Aut .....

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..... t of clandestine removal stands established by un-retracted statements of the partner as also of the proprietor of the recipient unit. Further, the recovery of delivery challans showing transportation of such fabrics also corroborates the fact of clandestine removal. The Hon ble Supreme Court in the case of Dharmendra Textile Processors reported in [2008(89) RLT 103(SC-LB)] has held that the autho .....

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