2017 (12) TMI 441

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..... also recovered 7 numbers of invoices belonging to the appellant for clearance of 105 M.T. of excisable goods from the factory. Since the appellant has not provided any plausible evidence against the charges levelled by the Department and more particularly, statement furnished before the Departmental officers was not retracted by the appellant, the adjudged demand confirmed against the appellant i .....

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..... payment of Central Excise duty and without accounting for the same in its books of accounts. On further investigation into the matter, the Preventive Wing of the Department found 7 Nos. of parallel invoices from a casual informer, under which the appellant had cleared 105 M.T. of excisable goods valued at ₹ 50,40,000/-, showing payment of Central Excise duty of ₹ 7,71,264/-. Further, .....

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..... ount of penalty was imposed on the appellant M/s. A.N. manufacturing Pvt. Ltd. Further, personal penalty of ₹ 2,00,000/- was imposed on Shri Rakesh Kumar Gupta, Director of the appellant Company. On appeal, the ld. Commissioner (Appeals) vide the impugned order dated 28.03.2017 has upheld the adjudged demand. Hence, these appeals were filed before this Tribunal. 3. Heard both sides and pe .....

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