Tribunal Orders Submission of Invoices and Translations for Excise Duty Verification by Appellant Before September Hearing.

The Tribunal directed the appellant to produce all relevant invoices to the Assistant Commissioner within three weeks to verify claims of excise duty payment on molasses procured from a khandsari unit. The appellant was also granted six weeks to provide official translations of necessary documents. The next hearing was scheduled for September 4, 2023, to ensure compliance with these directives.

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Issues:
1. Requirement of pre-deposit by the appellant.
2. Liability of excise duty on procuring molasses from a khandsari unit.
3. Evidence of payment of excise duty by the suppliers.
4. Direction to produce all invoices for examination.
5. Official translation of documents.

Analysis:
1. The appellant argued that as the manufacturer of molasses had paid the excise duty, they should not be required to make a pre-deposit. However, the Commissioner, in the impugned order, held that under rule 4(2) of the Central Excise Rule, 2002, the person procuring molasses from a khandsari unit is liable to pay the excise duty, and the appellant failed to provide evidence to prove otherwise.

2. The Commissioner found that the appellant did not submit any evidence to show that the molasses were procured from a unit other than a khandsari unit. Additionally, there was no evidence presented to establish that the suppliers had paid the excise duty. The appellant disputed this finding and referred to a document related to purchase invoices of molasses, showing excise duty payment by the manufacturer.

3. To address the lack of evidence, the Tribunal directed the appellant to produce all the invoices before the Assistant Commissioner within three weeks for examination. The Assistant Commissioner or the Range Superintendent would review the documents and submit a report within a further three weeks. This step was deemed necessary to verify the excise duty payment claims made by the appellant.

4. Another issue raised was the requirement for the official translation of documents. The appellant requested six weeks to provide the official translation of the documents, which was granted. The case was scheduled for the next hearing on September 04, 2023, allowing time for the necessary actions to be taken in compliance with the Tribunal's directions.

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