TMI Blog2009 (6) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... it on mobile phone service, it is necessary that the assessee should establish that the mobile phones were used exclusively for purposes connected with their business activities or, directly or indirectly, in or in relation to the manufacture/clearance of excisable goods. - In this scenario, the evidentiary value of the mobile phone bills has also got to be examined. Unfortunately, not even a spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er verification of the mobile phone bills produced by the assessee, the original authority came to the conclusion that the mobile phones were used not only for business purposes but also for personal purposes. On this basis, the authority took the view that the mobile phones were not used in or in relation to the manufacture or clearance of the final products. In the result, the demand of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n evidence. It is also pointed out that this Bench has decided in favour of the assessee on identical issue in earlier cases. 2. After giving careful consideration to the submissions, I have not found prima facie case strong enough to warrant full waiver of pre-deposit. Apparently, the finding of the lower authorities that the mobile phones were used for both personal and business purposes was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the respondent, that finding was recorded after verification of the mobile phone bills produced by the assessee. In this scenario, the evidentiary value of the mobile phone bills has also got to be examined. Unfortunately, not even a specimen copy is available on record. In the circumstances, I am constrained to observe that the appellant has failed to establish prima facie case. They have not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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