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2015 (10) TMI 1151 - CESTAT AHMEDABAD

2015 (10) TMI 1151 - CESTAT AHMEDABAD - TMI - Duty demand - appellant had cleared certain goods under “PA” series of invoices without payment of duty - Held that:- Appellant had paid the Central Excise duty alongwith interest, which has been appropriated towards the confirm duty and interest. The appeal filed by the appellant before the Commissioner (Appeals) in respect of imposition penalty under Section 11 AC of the Central Excise Act, 1944. On a query of the Bench, the Learned Advocate submit .....

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nt, the Panchnama dated 24.04.2007 has no relation with the demand of duty for the period 2006-07 to 2008-09. - No reason to interfere with order of lower authorities - Decided against assessee. - Appeal No : E/52/2011 - Order No. A/10604 / 2015 - Dated:- 8-5-2015 - MR. P.K. DAS, J For The Appellant : Shri S.J. Vyas. Advocate For The Respondent : Shri S.K.Shukla, Authorised Representative Per: P.K. Das The relevant facts of the case, in brief are that the appellants were engaged in the manufactu .....

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cation order. 2. The Learned Advocate on behalf of the appellant submits that they have submitted before the original authorities that they issued invoices in respect of returned goods. He fairly submits that the appellant could not produce the evidences before the lower authorities. It has submitted that they obtained Panchnama dated 24.04.2007, which would show that the said documents were seized by the Central Excise Authorities. He submits that the appellant may be given opportunity to place .....

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