AMAR PROCESSORS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Being aggrieved by the order of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) dated 21.02.2008, the present appeal is preferred u/s. 35G of Central Excise Act, 1944 ("hereinafter referred to as Act") proposing following questions of law for consideration.

(2.) On having heard learned counsel Mr.D.K.Trivedi appearing for the appellant and on perusal of materials placed before this Court, facts that can be gathered are as follows :

(3.) Central Excise Officers visited factory of one M/s. S.B.Calendar Factory, Narol, Ahmedabad on 19.5.2000 . During the search, it was found that MMF fabrics measuring 34139 L.Mtrs. were found pending at different stages of production/stentered and non- stentered. It was also found during the personal hearing that MMF in question were cleared for stentering/calandering without preparing central excise invoices and without payment of central excise duty thereon and again, there was no statutory record maintained for the purpose of accounting.