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2017 (4) TMI 845 - CESTAT KOLKATAWhether the appellant had crossed the SSI limit under N/N. 8/2003 dt. 01.03.2003 and had willfully suppressed production and clearance to evade payment of duty? Held that: - mere balance sheet entry does not support the appellant's case in the absence of proof of documents of trading - appellant did not disclose to the Department the name of the seller from whom they procured the excisable goods, details of payment made to the buyers, proof of transit etc. - since the Department had established the prima-facie case on the basis of seized private records and investigation carried out with the buyers and the statement of the sole proprietor, the onus was on the appellant to show the substantive proof of trading in the form of documents mentioned above that the appellant failed to discharge its burden. The appellant had suppressed the production and crossed SSI exemption limit in 2005-06 - appeal dismissed - decided against appellant.
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