2018 (1) TMI 1083

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....e case are that, during the period under consideration, the assessee-Appellants were engaged in the manufacture of steel and wooden furniture which is being sold without bearing any brand name. On 09.10.2013, search was conducted at the business premises of the assessee-Appellants and the furniture was seized which was valued at Rs. 9,01,150/-. By the show cause notice dated 04.04.2014, the Department has demanded the duty on this amount. But, by the second show cause notice dated 19.01.2015, Central Excise duty demand was enhanced. Finally, by the impugned order the excise duty of Rs. 59,17,272/- was demanded and penalties were imposed. Being aggrieved, the assessee-Appellants have filed the present appeals. 3. With this background, we ha....

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....urniture. Shri Gaurav Bagaria in his letter dated 07.12.2013 has subsequently retracted and submitted that "the said furniture item do not bear any brand/logo/sticker/trading name of your establishment". Similarly, Smt. Rachna Meel, Registrar of SKIT, in her cross-examination on 27.01.2017 (Q.No. 7) has averred that "the furniture supplied by M/s Rastogi Furnishers & Decorator does not bear any sticker/Trust Seat etc.". Lastly, he submits that the Department has taken the photographs of the furniture in the premises of SKIT and on the basis of these photographs duty demand has been raised which is not sustainable in the eyes of law. 5. On the other hand, the learned DR for the Revenue has justified the impugned order. He has fairly accepte....