2017 (2) TMI 248

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..../s. ABC Apparel against confirmation of demand of duty by including certain disputed clearances in the value of clearances under Notification No. 34/2003. The demand was based on detailed investigations and was confirmed by both the lower authorities. Aggrieved by the said order, the appellants are in appeal before the Tribunal. 2. None appeared on last three occasions and therefore, the matter....

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....in the appeal. As regards claim of purchase of readymade garments valued at Rs. 16,14,550/- and sold for Rs. 18,60,349/-, the appellants had submitted copies of purchase bills. The officers issued summons to all the parties, who had purportedly issued the aforesaid bills. All the summons were returned by the postal authorities with the remark "Not known". Further verification by the officers revea....

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.... available as their lease period was over. The verification of the parties and their non-existence had been clearly spelt out in the show cause notice. The department had discharged its initial burden and the burden of proof to show that the parties whose bills were produced by the appellants in support of their claim, really existed, had shifted to the appellants. It was held by the Supreme Co....