9911796707
TMI Blog2011 (8) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER [Order per : Justice R.M.S. Khandeparkar, President]. - Heard at length the learned Advocate for the appellants and DR for the respondent. We have also perused the written submissions. 2. The present appeals arise from the common order dated 17-3-2004 passed by the Commissioner (Appeals), Allahabad. By the impugned order, the lower appellate authority confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to panel doors. 4. The appellants are manufacturer of flush door, panel door, wire mesh, shutter, etc. classifiable under chapter sub-heading No. 4410.00 of the Schedule to the Central Excise Tariff Act, 1985. Pursuant to intelligence information, search of the appellant s premises was conducted on 11-6-1998 and consequent to the investigation carried out, show cause notice came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the authorities below have arrived at concurrent findings on detailed analysis of material on record. In fact, the findings clearly revealed that in spite of specific charge of clandestine removal of flush door under the guise of clearance of panel door, the appellants failed to produce any material in support of their claim that the goods cleared were in fact panel door as claimed by them and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The description in the invoices issued to private suppliers also discloses that the appellants did not describe the goods with correct description. However, the rates disclosed clearly tallied with those of the flush doors. 7. The above facts clearly establish that the appellants not only cleared the goods clandestinely and also suppressed the same from the department and even in the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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