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2017 (2) TMI 248 - CESTAT MUMBAI

2017 (2) TMI 248 - CESTAT MUMBAI - TMI - 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 holes in the said evidence, the same cannot be accepted - appeal dismissed - decided against appellant. - E/1260/07 - A/85264/17/SMB - Dated:- 6-1-2017 - Mr. Raju, Member (Technical) None for appellant Shri. NN .....

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on the basis of record. 3. From the grounds 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 goods. The appellant had produced certain books before the lower authorities which was rejected by the Commissioner (Appeals) as the parties were found to be fictitious. 4. Ld. AR relies on the impugned order. H .....

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, who had purportedly issued the aforesaid 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 purportedly issued purchase bills of fabrics were also on verification found to be non-existent/bogus and the summons issued to them were also returned like-wise. In respect of claim of rejection/return of garments, th .....

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