Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 977 - AT - Central ExciseDemand and imposition of penalty - appellant admitted the duty liability wherever extra considerations were received from the buyers over and above the invoice amount - demand raised on the basis of value of moulds arrived at based on statements given by other such manufacturers - denial of cross-examination and lack of other corroborative evidence to support the demand - Held that:- on collection of details by way of various corroborative evidence and admissions by the proprietor of the appellant firm, the conclusion was arrived that the value of footwear moulds shown in the bills is not correct transaction value and the appellant mis-declared the same to evade payment of Central Excise duty. Regarding correct valuation of the impugned goods based on evidences collected and the appellant's own admission, the calculation was concluded. Though, admittedly the appellant is free to dispute and challenge the duty payment afresh in the appeal proceedings before us it will be worthwhile to note that before another statutory authority, the Settlement Commission, the full duty liability has been accepted by the appellant. Therefore, the present appeal is to be decided only on material evidence available on record and not based on the application before the Settlement Commission. Therefore, the Revenue is able to establish with overwhelming evidence the evasion of duty by the appellant. hence, the appellant could not make out a convincing case to interfere with the order of the lower Authority. - Decided against the appellant
|