TaxTMI 
TaxTMI 
2017 (3) TMI 1141
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....nt (AR) for the respondent Order Dispute pertains to proceedings initiated against M/s Starlite Lighting Limited for allegedly clearing finished goods through a front, M/s Solar Copier Pvt Ltd, to avail the benefit of exemption under notification no. 8/2003-CE dated 1st March 2003. Appellant manufactures 'compact fluorescent lamps' which are cleared on payment of duty. 2. Demand of Rs. 3,65,829....
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....greement nor any evidence of having paid the monthly rent of Rs. 20,500. It is further alleged in the notice that the inputs claimed to have been supplied by appellant were intended for another consignee and that the invoices had been overwritten to make it appear that they were the consignees. The absence of any stock of inputs and finished goods was held to suffice as evidence that no manufactur....
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....contended that the lessee is a closely connected entity and hence they do not have records of rental received. It is claimed that ledger extracts, as well as purchase bills submitted, had been ignored by appellate authority and the transaction with M/s Paragon Plastics had not been scrutinized. It is also their contention that the manufacture is mere assembly and that the only equipment required i....
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....ast Ltd v. Commissioner of Central Excise [2013 (293) ELT 417 (Tri.-Mumbai)], Hindustan Engineering & Industries Ltd v. Commissioner of Central Excise, Kolkatta - II [2008 (225) ELT 252 (Tri.-Kolkata)] and Commissioner of Central Excise, Surat v. Span Heat Transfer Equip Mfrs Pvt Ltd [2001 (135) ELT 861 (Tri.-Mumbai)] that this level of evidence is sufficient to fasten the duty liability. 7. The ....