TMI Blog2017 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Prabhudesai, Supdt. (AR), for respondent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submitted written submission. 5. I 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 regards claim of purchase of readymade garments valued at ₹ 16,14,550/- and sold for ₹ 18,60,349/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir customers were not staying at the given address, it was not conclusively proved that they were not trading in fabrics and garments. It is further contended that when the transactions were made the parties ere operating from the stated addresses and the parties might not have been available as their lease period was over. The verification of the parties and their non-existence had been clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them in support, they ought to have submitted other collateral evidence like details of payments made by cheque etc. in support of their claim. The non-existence of the parties brought about in verification/return of summons cannot be brushed aside on a simple assertion without any evidence. Accordingly, the impugned demand has to be upheld and in the absence of any extenuating factor, the penalti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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