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ABC Apparel Versus Commissioner of Central Excise, Mumbai-II

2017 (2) TMI 248 - CESTAT MUMBAI

Rejection of books produced by appellant - Valuation - inclusion of certain disputed clearances in the value of clearances under N/N. 34/2003 - Held that: - If the appellant produced any records in the defence and revenue was successful in finding ho .....

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Per: Raju 1. This appeal has been filed by M/s. ABC Apparel against confirmation of demand of duty by including certain disputed clearances in the value of clearances under Notification No. 34/2003. The demand was based on detailed investigations and .....

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ds of appeal, it is seen that basic defence of the appellant is that certain goods have been wrongly included in the value of clearances and that the said goods were defective goods which were cleared after the same were received back as defective go .....

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have gone through the rival submissions. I find that the said issue has been examined in detail by the Commissioner (Appeals), who was observed as follows: I have gone through the case records and considered the averments made in the appeal. As rega .....

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d bills. All the summons were returned by the postal authorities with the remark "Not known". Further verification by the officers revealed that the aforesaid parties were non-existent/bogus parties. Similarly, the parties who had purported .....

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written rejection note" by any customer and therefore, the claim was rejected. In this connection, it is submitted by the appellants that merely because a few of their customers were not staying at the given address, it was not conclusively prov .....

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verification of the parties and their non-existence had been clearly spelt out in the show cause notice. The department had discharged its initial burden and the burden of proof to show that the parties whose bills were produced by the appellants in .....

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igation as also all the evidence on record which militates against the appellant's version, burden of proof shifts on to the appellant from the customs which does not get discharged if the appellants are not able to meet the inferences arising th .....

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