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2019 (10) TMI 45 - CESTAT NEW DELHICompounded levy scheme - manufacture of stainless steel pattas and pattis - the learned Commissioner (Appeals) confirmed the demand of duty on two additional machines, instead of four additional machines as proposed, or in other words, confirmed the duty on four machines - HELD THAT:- There is no evidence on record that the appellant have operated more than two machines in violation of the declaration. Further, the finding of the Commissioner (Appeals) is erroneous wherein he has observed that the appellant have no led any evidence to support that they have only operated two machines and not four machines, in contrary to its submission/ written submission. This finding cannot stand in view of the monthly declaration filed by the appellant at the end of each preceding month wherein they have declared the number of cold rolling machine employed as two. Further, Revenue has not brought any evidence on record that the appellant have operated more than two machines during the disputed period, in violation of their declaration. Thus, the SCN is presumptive having no legs to stand. Appeal allowed - decided in favor of appellant.
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