https://www.taxtmi.com/caselaws?id=347456 Contemporaneous records supported a finding that the appellant manufactured the impugned goods and cleared them as a manufacturer through NCCF to a defence establishment. The authorities relied on statements on record, the existence of manufacturing activity at the relevant time, bills raised in the appellant's name as manufacturer, and receipt of payment through banking channels. The later plea that the appellant was only a billing concern and not the manufacturer was rejected because it was inconsistent with the surrounding material. On that basis, the duty demand and penalty were sustained. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 04 Sep 2017 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347456 Contemporaneous records supported a finding that the appellant manufactured the impugned goods and cleared them as a manufacturer through NCCF to a defence establishment. The authorities relied on statements on record, the existence of manufacturing activity at the relevant time, bills raised in the appellant's name as manufacturer, and receipt of payment through banking channels. The later plea that the appellant was only a billing concern and not the manufacturer was rejected because it was inconsistent with the surrounding material. On that basis, the duty demand and penalty were sustained. Case-Laws Central Excise Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347456