9911796707
TMI Blog2018 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. The appellant has not strongly contested on the other aspects of manufacture such as consumption of raw material, consumption of electricity, transportation of goods and availability of customers to whom such goods were cleared, therefore the appellants have not made out any case to interfere with the impugned order - impugned order upheld - appeal dismissed - decided against appellant. - E/70712/2017-EX[DB], E/70078/2017-EX[DB], E/50739/2015-EX[DB] - FINAL ORDER NO.72602-72604/2018 - Dated:- 15-11-2018 - MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) And SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Rajiv Tuli, Advocate for the Appellant (s) Shri Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue ORDER Per ANIL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars during the period from April 2008 to September 2008 and paid royalty of ₹ 20,22,480/-. The Central Excise authorities got the recovered documents examined through Government Examiner of Questioned Documents (GEQD) and on the basis of such reports appellants were issued with a show cause notice dated 07.05.2013. It was alleged in the said show cause notice that as per the data retrieved by GEQD during the above-stated period appellant had dispatched 12,063 MTs of MS bars whereas as per the ER-1 filed by appellant, the dispatches of MS bar were 7746,355 MT. Therefore, it appeared to Revenue that appellant had suppressed manufacture and clearances of 4316.645 MT of MS bars and the same was not reflected in ER-1 return therefore appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the show cause notice is presumptive. 4. Ld.A.R. has submitted that the original authority has held that there was no doubt that the data was retrieved from the devices which were recovered from the premises situated at J-1200 Palam Vihar, Gurgaon and it was established that said premises and said devices were being used by the employees of M/s.Kamdhenu Ispat Ltd. and that the retrieved data reflected that it contained details of the data stored for a whole period. He further submitted that the original authority has held that documents and materials recovered from the said premises were belonging to M/s.Kamdhenu Ispat Ltd. and the retrieved data was made available to the department by Government Examiner of Questioned Documents, H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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