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THE COMMISSIONER CENTRAL EXCISE, AHMEDABAD Versus M/s. DEORA WIRES N MACHINES PVT. LTD

2016 (2) TMI 22 - GUJARAT HIGH COURT

Demand of duty solely on the basis of confessional statement - confessional statements made by the assessee and other employees of the assessee - Held that:- the Commissioner (Appeals) put heavy burden on the assesse to disprove the case of the reven .....

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. No question of law arises. - Decided against the revenue. - TAX APPEAL NO. 995 of 2015, CIVIL APPLICATION (OJ) NO. 828 of 2015, TAX APPEAL NO. 995 of 2015 - Dated:- 6-1-2016 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ. FOR THE APPELLANT : MS AMEE Y .....

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to confirm the demand. The Tribunal by the impugned order reversed the orders on the ground that solely on the basis of confessional statement, duty demands could not have been confirmed. Learned counsel Ms. Yajnik for the Revenue tried to contend t .....

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the Commissioner (Appeals) put heavy burden on the assesse to disprove the case of the revenue as can be seen from the following discussions contained in the appellate order : 14.4 From the above facts I find that Shri Suresh Chandulal Shah, Directo .....

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ara 14.3 above and argued that the evidences from the buyers end had to be proved. When appellant had argued before the lower adjudicating authority that invoices at page 34, 35, 52, 53, 54, 56, 58 were trading invoices they could have submitted the .....

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g invoices and if the buyers had not accounted in their records, they should not be penalized has no force. No such documentary proof to their arguments referred above was submitted by them. There is no corroboration to their retraction of the statem .....

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; T and M/s. Jyoti Eng 7 Contractors corroborates their statements that they were preparing invoices in the name of these buyers but were dispatching goods to different small local contractors, It is only after the statement of Shri Dilip B. Waghela .....

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