2005 (2) TMI 744

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.... Shri B.L. Goel, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellants filed this appeal against the Orders-in-Appeal whereby the demand of Rs. 1,75,864/- was confirmed and penalty of Rs. 50,000/- was imposed on the appellants. 3. The appellants are engaged in the manufacture of flexible laminated sheets. On 6-8-1997, the fa....

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....the same customer showing the same quantity of goods and in one invoice payment of sales tax is mentioned and whereas in the other invoice, no payment of sales tax is mentioned. As the payments are exempted from payment of sales tax, therefore, such first invoice was prepared showing the payment of sales tax, the second invoice was issued rectifying the mistake. It is also contended that during ve....

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.... the absence of independent corroborated evidence showing receipt of raw material and clearance of goods, duty cannot be demanded merely on the ground that two parallel sets of invoices are maintained by the manufacturer. 5. The contention of the Revenue is that, there are two sets of invoices; in one set the goods are shown to be cleared to the same customer showing the payment of duty an....

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....ting that they were maintaining parallel set of invoices having the same serial number. The invoices were prepared showing the clearance of the goods to the same customer in one set of invoice and clearance of the goods under the same serial number to other customers. The only explanation of the appellants is that, due to some confusion regarding payment of sales tax, two sets of invoices were pre....