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2018 (3) TMI 347 - AT - Central ExciseClandestine removal - sub-contract - Held that: - In the present application for additional evidence, the appellant had not produced any documents or witnesses to be examined or affidavits and therefore such application is without any substance. The appellant in their Memo of Appeal contested the demand of ₹ 1,96,181.00. The goods were supplied by one invoice to the consignment on payment of Central Excise duty and the same Invoice no. was used showing another consignee s name where no goods were supplied and the said Invoice was used for the purpose of managing Bank Loan from the Indian Bank, Durgapur Brach, which was duly acknowledged by the Bank. Admittedly, the appellant maintained parallel Invoice so the onus lies with the assessee to establish that the second set of Invoice was not used for clearance. It cannot be shifted on the department by stating that the Officers had not enquired the matter - the appellant paid the duty before issuance of the SCN partly. So, they are entitled to avail the option to pay penalty of 25% of duty as per proviso to Section 11AC of the CEA 1944. Appeal allowed - decided in favor of appellant.
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