TMI Blog2016 (9) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... value and the appellant mis-declared the same to evade payment of Central Excise duty. Regarding correct valuation of the impugned goods based on evidences collected and the appellant's own admission, the calculation was concluded. Though, admittedly the appellant is free to dispute and challenge the duty payment afresh in the appeal proceedings before us it will be worthwhile to note that before another statutory authority, the Settlement Commission, the full duty liability has been accepted by the appellant. Therefore, the present appeal is to be decided only on material evidence available on record and not based on the application before the Settlement Commission. Therefore, the Revenue is able to establish with overwhelming evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on statements given by other such manufacturers is not legally sustainable. He raised the issue of denial of cross-examination and lack of other corroborative evidence to support the demand. 3. The learned AR strongly contested the appeal stating that the appellants have been clearing the subject goods without indicating correct value. Wherever the additional receipt of considerations were established with the corroborative evidence from the buyer side, the appellants admitting duty liability. In other cases the appellants are raising only technical issues to avoid duty liability. They have fully admitted their duty liability before the Settlement Commission, who is a statutory authority. Their application for settlement was rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce available on record and not based on the application before the Settlement Commission. We note that in the present case, the Revenue is able to establish with overwhelming evidence the evasion of duty by the appellant. In the impugned order the First Appellate Authority has observed as follows :- I find that Shri Surender Kumar Sharma Proprietor of the firm vide his statement dated 13/03/2006 admitted that his sales was in excess of exemption limit of rupees one crore and he was required to pay Central Excise duty. The inquiries conducted with raw material suppliers revealed that the appellants were procuring raw material without any bills and on cash payment basis and enquiries conducted with the buyers of the goods revealed that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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