9911796707
TMI Blog2017 (7) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... ined and the same are liable to be set aside - appeal allowed - decided in favor of appellant. - E/396/2009-[SM] - A/54975/2017-SM[BR] - Dated:- 30-6-2017 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant: Mr. Rajesh Chhibber, Advocate Present for the Respondent: Mr. G.R. Singh, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish Mittal, a private ledger showing details of transactions relating to sale of scrap generated during the production of cylinders was recovered, which was seized by the Income Tax Authorities. Based on the investigation conducted by the Income Tax Department, the Central Excise Department proceeded against the appellant and upon further investigation, observed that the appellant had removed stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant company and thus, the contents in the said diary cannot be relied upon to confirm the duty demand against the appellant. He further submits that out of 199 entries reflected in the seized ledger, only 11 entries relates to the appellant and in respect of those entries, the scrap items were removed from the factory on payment of appropriate Central Excise duty. He also submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and examined the case records. 6. I find that the submissions of the appellant that Shri Ashish Mittal was not the Director of the appellant company and that the consignments in respect of 11 entries made in the ledger were removed on payment of Central Excise duty, have not been specifically addressed by the authorities below. Rather, the Commissioner (Appeals) has simply relied on the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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