9911796707
TMI Blog2017 (9) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... rein he clearly admitted offence committed. The adjudicating authority confirmed the demand, Ld. Commissioner(Appeals) upheld the same therefore appellant is before me. 2. None appeared on behalf of the appellant. 3. Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by Ld. A.R. and perused records. 5. I find that Ld. Commissioner has very carefully and I detail examined the facts of the case and given findings as under: 8. I have carefully considered the grounds of appeal, written submissions made by the appellant, the arguments advanced during personal hearing and also the provisions of law governing the subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, no documentary evidence to prove the correctness, legality and validity of the impugned seized I confiscated goods have been produced before me. 10, I find that the appellants have been engaged in such fraudulent activity with full 11111 knowledge and with an intention to profit out of the same by earning commission for supplying fabricated Central Excise invoices. As regards the plea that the statement recorded was with reference to the proceedings as a deemed manufacturer at Mumbai office and hence not applicable in the impugned case, I find that the statement has been recorded during investigation azainst the appellant firm only and not in another case and hence there if no justification in the said plea. Further, the Hon'ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tri. - Bang.), it was held that - "In any type of clandestine activity, the persons try their best not to leave any evidence, therefore, such persons cannot be expected to faithfully put the details of all such clearances in some register and append their signature - Hence, clandestine activity at best can be established only by circumstantial evidence and it will be humanly impossible to establish every link in the chain of clandestine activity without any break - Admissions/Statements having been supported by the recovery of non-duty paid goods as well as incriminating documents, such admission does not need further corroboration." Further, in 2009 (236) E.L.T. 554 (Trio o Mumbai) CCE, Mumbai Vs Nippon Zip Industry , the Tribunal held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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