2016 (1) TMI 844

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.... Supdt.(AR) ORDER Per Dr. D.M.Misra. 1. This is an appeal against Order-in-Appeal No.237/Kol-III/2011 dated 09.08.2011 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata. 2. Briefly stated facts of the case are that the appellant has been engaged in the manufacture of different kinds of Industrial Filters falling under chapter 84 of CETA, 1985. Demand notice was issued to them ....

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....evidences and also if necessary, through cross-examination of the witnesses. Pursuant to the said order, the Additional Commissioner of Central Excise directed the appellant to produce all the relevant documents, viz.: (i) Road Challans (ii) Transporters Bills (iii) Purchase Register (iv) Party Ledger (v) Purchase Order (vi) Cash Book and payment particulars and (vii) Evidence showing deposit of ....

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....nd consequently, the demand is not sustainable. 4. Per contra, ld.AR for the Revenue has submitted that this Tribunal has remanded the matter to the adjudicating authority for affording an opportunity to the appellant to place relevant materials and if necessary, allow cross-examination of the witnesses to establish the transactions are genuine. In the de novo proceeding, even though the appellan....

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....llant to produce the payment particulars in relation to the amounts reflected in each of the said input invoices issued by M/s.Three F-Filters (P) Ltd., New Delhi and evidence of payment of duty by said input supplier. From the records, I find that the appellant could not place any of these evidences, nor requested cross-examination of witnesses before the authorities below. In other words, the ap....