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2015 (4) TMI 31 - CGOVT - Central ExciseDuty drawback - Determination of brand rate - inputs not specified in the relevant SION - original authority vide impugned order-in-original fixed the brand rate @Rs.16.62 kgs with quantity ::restriction of 4.0000.06 kgs as against rate of ₹ 22.45 kgs of full' quantity claimed by the applicant - Held that:- applicants failed to produce the original which was not-in possession of department, as per applicants own submission' at the time of reverification. They also could not produce any other evidence regarding claimed quantity. Further, they have not produced any substantial documentary evidence challenging brand rate fixation ŪRs.16.62 kgs as against ₹ 22.45 kgs. claimed by the applicant. In absence of such documentary evidences the fixation of brand rate by the original authority cannot be faulted with. The appellate authority also discussed the same in detail and Government agrees with the findings of appellate authority. - No infirmity in order of Commissioner (Appeals) - Decided against assessee.
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