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2018 (9) TMI 728 - AT - Central ExciseUndervaluation of goods - HDPE bags - Held that:- The First Appellate Authority in para No. 7 has specifically considered the issue of a particular chit No. 84 dated 20.01.2001 and invoice No. 768 dated 21.01.2001 raised in respect of a specific purchaser of the appellant and came to a conclusion that similarities on this account between the chit and corresponding invoice. He has done a factual verification on this issue and hence we find that on facts there is no dispute as to that appellant had collected additional amounts over and above the amounts which were shown on the excise invoice. Tthe impugned order is correct and legal and does not suffer from any infirmity - Appeal dismissed.
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