2007 (6) TMI 430

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....D.P. Mukhopadhyay, SDR, for the Respondent. [Order]. - This appeal is directed against the order-in-appeal No. PD/15/Bel/2004 dated 17-3-2004. 2. The relevant facts that arise for consideration are that the appellants have availed Modvat/Cenvat credit of Rs. 94,223/- vide Entry No. 1 dated 28-3-2003 on the stock of inputs lying in on the date of registration with the excise departmen....

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....horities on 23-9-2003 as to the proof that all these goods were of duty paid character. It is his submission that both the lower authorities have not considered these evidences and have confirmed the demand without considering the issue. 4. Ld. SDR submits that it was for the appellants to produce the evidence regarding the availability of these stock in his factory premises and in the abs....

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....ad filed a declaration with the authorities i.e. the Assistant Commissioner of Central Excise on 20-1-2003. The said declaration very clearly indicates that the appellants had stock of craft paper to the tune of 49,295 Kgs. It is on record that the revenue had not verified the stock physically as soon as they received the declaration filed by the appellants. It was for the revenue to go and verify....

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....d nature of such stock, it is seen that the appellants had produced Xerox copies of invoice available with them to the office of the Assistant Commissioner, Central Excise along with reply to show cause notice. Since these documents were available on record, the authorities should have gone into the documents and come to a conclusion as to the duty paid character of the inputs declared by the appe....