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2011 (6) TMI 684 - AT - Central ExciseDuty demand - Lack of evidence - Dummy unit - Whether there was specific defence raised before the adjudicating authority that M/s. New Vision was dealing with the products manufactured by other manufacturer also - Held that:- There is no explanation forthcoming as to what prevented the appellants from seeking assistance of the adjudicating authority for issuance of a summons to the Proprietor of the said firm to produce such documents if they were so relevant on the point in relation to the appellants case - in the absence of sufficient cause being shown for non-production of the document in question either before the adjudicating authority or even before the lower appellate authority, and no sufficient cause being shown for delay in production of the documents, nor relevancy established - Decided against assessee.
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