1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. C.A.T. NO. 31/09 IN CENTRAL EXCISE APPEAL NO.17/08 The Commissioner of Central Excise, Nagpur .vs. M/s. Associated Steel Industries & others ________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions and Court's or Judge's orders. Registrars orders. Ms. T. Khan, Advocate for the applicant/appellant. Mr. Rohit Deo, Advocate for the respondents 1 & 3. CORAM : S.A. BOBDE & F.M. REIS, JJ. DATED : JULY 8, 2009. Heard. The application for amendment is allowed. CENTRAL EXCISE APPEAL NO. 17/08 : Heard. Admit on the following substantial questions of law :- 1) Whether the finding of the Hon’ble CESTAT is perverse and the impugned order suffers from infirmity, on account of non-application of mind to the evidence on record, substantiating the clandestine removal ? 2) Whether the Hon’ble CESTAT was right in holding that the evidences submitted by the department were insufficient to allege unaccounted clearances to determine any demand of duty thereon, especially when the department has put forth sufficient 2 evidences of clandestine removal of excisable goods by discharging the onus lying on it to comply the application of the basic principles of the provisions of Evidence Act and the judicial authorities have constantly accepted that such evidences are sufficient to establish charges of clandestine removal, as explained supra ? 3) Whether the Hon’ble CESTAT being a final fact finding authority was right in holding that the evidence submitted was insufficient to allege unaccounted clearances to determine any demand of duty especially when documentary evidence such as Invoices and loading memo have clearly established the clandestine removal duly admitted by the partners as well as authorized signatory ? JUDGE JUDGE. J.