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2020 (1) TMI 536 - AT - Central ExciseSSI exemption - valuation - allegation that break-up submitted by the Respondent did not reveal any separation between different jobs and loose furniture for the relevant period - HELD THAT:- The Respondent manufactures furniture, which are leviable to Central Excise duty and other non-excisable goods; fixed wood work (interior decoration), export, trading of imported goods etc. It appears from the impugned order that the demand has been made without segregation of the dutiable and non-dutiable invoices. On the other hand, the Respondent had produced the statement of clearance of job-work items, dutiable items within exempted limits. The adjudicating authority has observed that the report of Anti-Evasion Wing does not dispute this inasmuch as they have not come with a segregated calculation of duty liability. It appears that the Respondent had produced the Chartered Accountant Certificates of each year, certifying that it was prepared on the basis of the books of accounts, records and documents produced for their verification - the Chartered Accountant Certificate cannot be brushed aside, unless there is any proof of material in support of the contention made by the Revenue. The other aspect of this matter is that the Respondent had claimed S.S.I. Exemption and the accounts were maintained for other purposes like Sales Tax, Service Tax etc., which were audited by the Chartered Accountant as per the statutory provisions. Hence, there is no force in the grounds of appeal filed by the Revenue. There are no substance in the appeal filed by the Revenue - appeal dismissed - decided against Revenue.
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