2018 (10) TMI 1412

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s upheld. With this fact, it cannot be said that the submissions made by the appellant either in the appeal memo or during the hearing was not considered by the Tribunal - ROM Application dismissed. - Application no. E/ROM/10203/2018, (Appeal No. E/12325/2014-SM) - M/11108/2018 - Dated:- 23-8-2018 - Mr. Ramesh Nair, Member (Judicial) For the appellant: Shri Paritosh Gupta, Advocate F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d clandestine removal of goods under consignment notes was rejected by the Adjudicating Authority. Despite that, the said statement was relied upon against the applicant. He further submits that the applicant relied upon various judgments on the issue of cross examination which was also not considered by this tribunal. This tribunal, despite appellant's specific submission, did not consider th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... finished goods. Investigation was carried out and various statements were recorded. Show Cause Notice was issued for demand of Central Excise duty as indicated herein above. The Adjudicating Authority confirmed all the proposals raised in the Show Cause Notice and requested for cross examination of one Mr. Tiwari who was the Manager of the Transporter was rejected. The appeal filed by the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ,117/- the following finding: 7.d) As regards the demand of ₹ 1,67,117/- on the goods allegedly removed clandestinely on the basis of two consignment notes, I find that the Revenue has been able to establish this demand. The statement of Manager of the Transporter clearly indicates that these goods were removed without payment of duty and are in respect of goods manufactured by the main .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be said that the submissions made by the appellant either in the appeal memo or during the hearing was not considered by the Tribunal. In my view, the tribunal has considered all the submissions and the judgments relied upon and thereafter given a finding. It is not necessary that each and every submission is discussed thread bear while giving the finding. Therefore, I do not find any error appar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X