2018 (12) TMI 1027

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..... ngs. Consequently, the show cause notice is required to be adjudicated afresh - the matter remanded back to the original authority with the direction that the submissions made by the appellants in personal hearing - appeal allowed by way of remand. - E/627/2008 & E/413/2009 - A/87855-87856/2018 - Dated:- 6-11-2018 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) .....

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..... who were separately proceeded against for clandestine removal, without records, and subjected to processing before clearing of the finished products. Admittedly, no private records were found. 2. The adjudicating authority, relying upon voluntary statements of persons concerned, has found that the goods alleged to have been received from their suppliers were not taken into stock and the goods m .....

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..... onsumption, characterized thus as not convincing as a businessman cannot allow to continue a loss due to manpower for such a long period while being superficially dismissive of other reasons that were found to be prevalent every year and in every manufacturing unit. 6. As far as the appeal of Shri Nitin Khandelwal is concerned, it is seen that the appellant was not present for person .....

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