9911796707
TMI Blog2017 (9) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Tariff Act, 1985. The Departmental Officers carried out search operation on 15.12.2000 at the office of the appellant as well as residence of Shri Ramesh Kejriwal, Partner and recovered various records relating to unaccounted production and removal of finished goods and recorded statements of various connected persons and carried out detailed investigation into the allegation that the appellant has manufactured and cleared goods without payment of duty clandestinely. Upon conclusion of investigation, show-cause notice was issued, which came to be decided by issue of the impugned order, in which Central Excise duty amounting to Rs. 1,09,12,122/- was demanded for the period from 01.04.1997 to 15.12.2000 for the goods cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord, it is seen that several incriminating documents, relating to removal of finished goods without accounting the same in the Central Excise records and removing the same without payment of duty, were recovered by the Department during search. The entries in the private documents did not tally with the statutory records maintained in the factory. It stands admitted by Shri Ramesh Kejriwal, Partner that the Excisable goods i.e. rubber sheets and rubber products were removed under cover of challan without issue of invoices. While scrutinizing the private documents recovered from the factory, the investigating officer noticed that Central Excise invoices were issued only in respect of some of the challans while in other cases, no invoices we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady handed over to the appellant on 29.08.2002. Further, photo copies of the calculation sheets were also handed over to the appellant on 28.06.2004. In view of such categorical findings recorded by the adjudicating authority, we find no merit in the arguments advanced by the appellant that these were not provided to them. Personal hearings were extended by the adjudicating authority on 17.08.2005 and 26.08.05. During personal hearing, it was informed to the appellant that the relevant documents, have already been handed over and a further personal hearing was extended on 27.07.2006. Hence, we are of the view that the appellant is adopting such argument only as a last resort in a losing case. 8. The allegations of clandestine clearance ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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