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TMI Blog2018 (3) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly availing benefit of SSI exemption Notification No.08/2003-CE dated 01/03/2003, as amended. They were not paying duty on the footwear of 'others brand'cleared. Simultaneously another team of the officers visited the factory premises of M/s C. D. International, 11-Kailash Vihar, Bye-Pass Road Agra, the actual and registered brand name owners of "LEVANCHO" brand footwear allegedly being manufactured by the appellant. During search the officers recovered 08 loose slips from the drawer of the table belonging to the proprietor of the appellant company. The officers on the strength of the said slips, alleged that the appellant have cleared 1191 pairs of footwear of "LEVANCHO" brand, the total MRP of which was Rs. 12,21,807/- and the duty invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses. 3. Thereupon a demand cum show cause notice was issued for recovery of duty amounting to Rs. 2,01,354/- under Section 11A(1) of the Central Excise Act, 1944 alongwith interest and penalty was proposed under Section 11AC of the Act, for contravention of Rules 4,6,8,9,10 & 11 of the Central Excise Rules, 2002. The Adjudicating Authority confirmed the demand of duty along with interest and imposed penalty of equal amount. Appellant filed an appeal before the Commissioner (A), Kanpur who upheld the Order-in-Original, rejecting the appeal. 4. Being aggrieved the appellant is in appeal before the Tribunal mainly on the ground(s) that a false case has been made against them, by creating false papers and statement, were recorded under duress ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded of Mr. Jai Prakash the authorize signatory, the original copy of slips was used to send with goods, then how the preventive team found both original and duplicate copies of the slips from the office of the appellant. 5. The Learned DR submitted that mere retraction of statements of the appellant and that too communicating the same through post (under certificate of posting) and without appearing in person before the competent authority is of no consequence. Moreover presence of documentary evidence in form of slips recovered from the party and acknowledgement of the same by the party clinches the issue. Further the Adjudicating Authority have stated that there is no evidence of receipts of retraction statement in any of the office of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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