SUBRAMONIUM PRASAD, J.

1. The present Civil Miscellaneous Appeal has been filed under Section 35G of the Central Excise Act, 1944, against the Final Order No.41549 of 2017 dated 09.08.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai Bench, in Appeal No.E/111/2009-DB.

2. The appellant/Irbaz Shoe Company manufactures leather shoe uppers classified under Chapter 6406.10.20 of the Central Excise Tariff Act, 1985. While scrutinizing the balance sheet of the appellant for the year 2004-2005, it was noticed that the appellant had sold leather shoe uppers to M/s. Metro & Metro, Agra. The goods were removed without Central Excise Registration, without payment of duty and without filing returns.

3. A statement was recorded from the authorised signatory and the General Manager of the appellant, wherein, it was stated that the appellant had manufactured and cleared leather shoe uppers to M/s. Metro & Metro, Agra to the value of Rs.1,61,12,084/- during the year 2004-2005. He stated that these leather shoe uppers were sold, to M/s. Metro and Metro and they have been removed only by paying Central sales tax and that no excise duty on the said leather show uppers