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2017 (4) TMI 845 - CESTAT KOLKATA

2017 (4) TMI 845 - CESTAT KOLKATA - TMI - Whether the appellant had crossed the SSI limit under N/N. 8/2003 dt. 01.03.2003 and had willfully suppressed production and clearance to evade payment of duty? - Held that: - mere balance sheet entry does not support the appellant's case in the absence of proof of documents of trading - appellant did not disclose to the Department the name of the seller from whom they procured the excisable goods, details of payment made to the buyers, proof of tran .....

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- Ex. Appeal No. 354/11 - Order No. FO/A/75578/2017 - Dated:- 10-4-2017 - Dr. Satish Chandra, President And Shri Devender Singh, Technical Member Shri N. K. Chowdhury, Adv., for the Appellant Shri K. Chowdhury, Supdt. (AR) for the Respondent ORDER Per Shri Devender Singh The present appeal is filed by the appellant against the Order-in-Appeal No.23/Kol.II/ST/2011 dated 24.02.2011 passed by the Commissioner of Central Excise (Appeals), Kolkata II. 2. Brief facts of the case are that the appellant .....

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7; 2,30,65,776/-. The show-cause notice was issued, which was adjudicated by the Additional Commissioner of Central Excise, resulting in confirmation of demand of ₹ 21,32,334/- along with interest and imposition of penalty of the equivalent amount upon the appellant under Section 11AC of the Central Excise Act, 1944. Against the said order, the appellant went in appeal, wherein the order of the adjudicating authority was upheld and the appeal was rejected. Aggrieved by the same, the appell .....

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e the Department were seized the goods on 09.08.2006, the show-cause notice was issued on 14.02.2008. Since there was no suppression, extended period is not invokable. 4. The ld.A.R. for the Revenue reiterated the findings of the order of the ld.Commissioner (Appeals) and stated that the extended period is applicable as the appellant did not obtain registration nor did they submit any return after crossing the SSI exemption limit. The purchase order and payment particulars for the impugned perio .....

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essed production and clearance to evade payment of duty. The appellant had a contract with M/s Ajmer Vidyut Vitaran Nigam Limited (M/s AVVNL) and were supplying excisable goods cleared from their factory with the embossed Trade Mark REW . The goods were tailor made to the specification of the buyer and were cleared from the premises of the appellant only after inspection by the Inspector/Officer of M/s AVVNL. M/s AVVNL was sole buyer of the appellant. The seized records revealed that the appella .....

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a portion of the goods from the market, they could not produce any evidence, documentary or otherwise to prove that the goods were actually procured from other manufacturer, job worker or from the open market. We also find that there is variation in the balance sheet figure of finished goods and clearance value of the manufactured product and admitted clearance value of their manufactured product, which casts serious doubt that the appellant did not maintain their account properly. Adjudicating .....

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