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Commissioner, Central Excise & Service Tax, Surat-II Versus M/s Baba Texturiser

2015 (10) TMI 1199 - CESTAT AHMEDABAD

Duty demand - Undervaluation of goods - Held that:- there is no indication that the earlier OIA was challenged by the Revenue. It is also noticed that CBEC vide Circular F.No.390/Misc./163/2010-JC, dt.17.08.2011 held that Revenue would not file appea .....

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rospectively. Hence, this appeal filed by the Revenue is liable to be rejected on both the counts. - Decided against Revenue. - Appeal No.E/560/2007-DB - Order No. A/10730 / 2015 - Dated:- 2-6-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appe .....

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01, was issued to the Respondent and Shri Zunedbhai Yakubbhai Motiwala, the Authorised Signatory of the Respondent, proposing demand of duty of ₹ 4,96,103.00 alongwith interest and penalties. The Adjudicating authority confirmed the demand of d .....

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, the Revenue filed this appeal against the Respondent. 3. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, we find that there is an allegation of undervaluation of the goods on the basis of Panchnama .....

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chnama dt.22/23.04.1997. The relevant portion of the findings of the Commissioner (Appeals) are reproduced below: 8. After taking all facts into consideration in appeals filed by M/s Baba Fibres, M/s Baba Synthetics and M/s Dastagir Textiles, said to .....

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after detailed discussion and finding, their appeals were allowed on the ground that i. The Department got complete details of sale transaction of entire disputed period but investigation was neither extended to any of the customers nor statement of .....

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nama and statement and therefore onus was on the Department to prove the alleged evasion with corroborative evidences. 9. Since all the facts, basis of allegation, evidences and submissions are identical to the appeals referred above, the same findin .....

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