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M/s Vishwakarma Engineering Works Versus CCE, New Delhi

2016 (9) TMI 977 - CESTAT NEW DELHI

Demand and imposition of penalty - appellant admitted the duty liability wherever extra considerations were received from the buyers over and above the invoice amount - demand raised on the basis of value of moulds arrived at based on statements given by other such manufacturers - denial of cross-examination and lack of other corroborative evidence to support the demand - Held that:- on collection of details by way of various corroborative evidence and admissions by the proprietor of the appella .....

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le 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 evidence the evasion of duty by the appellant. hence, the appellant could not make out a convincing case to interfere with the order of the .....

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moulds used in the manufacture of footwear. Certain investigations were conducted against the appellant in March 2006. After the completion of investigation, proceedings were initiated to demand and recover Central Excise duty of ₹ 11,88,463/- from the appellant. The Original Authority, after due adjudication, passed order dated 13/12/07 confirming the demand and imposing equal amount of penalty. On appeal, the Commissioner (Appeals) vide the impugned order rejected the appeal and upheld .....

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tive 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 Settlemen .....

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estigations also established that the purchase of raw material in excess of accounted quantity by the appellant. It was also brought out that more than 50% of bills were issued for cash sales and the price shown for such sales were much lower compared to other bills. On collection of details by way of various corroborative evidence and admissions by the proprietor of the appellant firm, the conclusion was arrived that the value of footwear moulds shown in the bills is not correct transaction val .....

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e appellant. Admittedly, the present appeal is to be decided only on material evidence 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 .....

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