2004 (1) TMI 417

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....e Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : S.L. Peeran, Member, (J)]. - The appellants are aggrieved with the confirmation of duty in terms of Order-in-original No. 30/2003, dated 30-6-2003. The appellants are manufacturer of sugar boiled confectioneries, Printed PVC wrapper, BOPP films, Printed Cellophane etc. They were getting the printing and wrapping mater....

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.... the department in support of their Chartered Accountant's certificate. However, the Commissioner in the impugned order, has not accepted the evidence on the ground that the split up value of the ink cost has not been furnished and it is not substantiated. The affidavits have also disbelieved on the ground that the stamp paper was issued on 31-8-02 while the affidavit has been deposed on 16th Augu....

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....it up value of the amount but no show cause notice was issued to the appellants asking them to furnish the same. It is a case of simple verification which could have been done on calling upon the appellants to produce further details. One of the affidavits was rejected simply on the ground that the deposed date is before the date of the issue of the stamp paper. The sub-contractors are willing to ....