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2017 (1) TMI 1312 - AT - Central ExciseEvidence substantiating evasion of duty - parallel invoices issued to make transactions - disguised clearance made claiming the goods to be hank yarn and duty free - Held that: - Maintenance of record by the appellant was found to be fabricated and false and appellant caused loss of revenue for which it faced adjudication - There were no evidence led before us today to discard the appellate authority’s findings as to the falsification of record and issuance of fabricated invoices - there is no evidence to repel the evidence given by the buyers - appeal dismissed.
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