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of <h1>CESTAT AHMEDABAD Remands Duty Demand Case, Emphasizes Verification</h1> <h3>M/s. Ambica Syntex Pvt. Limited Versus Commissioner, C. Excise & Cus. Surat</h3> The Appellate Tribunal CESTAT AHMEDABAD ruled in a case involving a demand of duty amount of &8377;12,31,622/- and a penalty of &8377;3,07,900/- ... - Duty of Rs. 12,31,622 and penalty of Rs. 3,07,900 were demanded on the ground that suppliers who issued invoices were found to be non-existent. Appellants submitted letters and subsequently affidavits from the purported supplier-weavers asserting existence; show cause notices have also been issued to those suppliers. The appellate side noted that the Commissioner (Appeals) rejected the appellants' contention because only letters existed earlier and affidavits were filed later, and that the documents require verification. The Tribunal found that 'the fact as to whether the letters and affidavits were filed by the same persons, is required to be verified' and that verification and re-adjudication are necessary. The Tribunal therefore 'waive[d] the requirement of pre-deposit under Section 35F of Central Excise Act, 1944,' allowed the stay petition, took up the appeal for decision, and remanded the matter to the Original Adjudicating Authority to decide afresh after giving the appellants an opportunity to represent their case.
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