Kay Iron Works Pvt. Ltd. vs Commissioner of C. Ex.

This appeal is directed against the order of CESTAT dated 7-2-2008 in Appeal No. E/2709/01. The decision of the tribunal is based on the statement of the factory manager, who has admitted that factory was engaged in removing the goods clandestinely by adopting the modus operandi like issuance of invoices of lesser quantity and removal of scrap without payment of duty by not issuing any Central Excise document/invoices and further admitted that the weight shown in the weighment register of M/s. Krishna Weighbridge was correct.

The grievance of the appellant is that the affidavit of Mr. Malegavi has not been considered by the tribunal. As per Rule 23 of the Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982, it was obligatory on the part of the appellant to file an application to adduce additional evidence before the tribunal. The appellant has not made any application in writing before the tribunal.

In this view of the matter, the findings recorded by the tribunal in rejecting the affidavit filed by Mr. Malegavi and upholding the order passed by the lower authority solely on the basis of the statement of the factory manager cannot be faulted. No questions of law arises in this appeal. Hence, rejected.