2017 (3) TMI 1141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri N N Prabhudesai, Superintendent (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 1^st March 2003. Appellant manufactures 'compact fluorescent lamps' which are cleared on p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e that there was neither a registered rental agreement 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are also under challenge. 4. In appeal, it is 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 mer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....garh [2014 (307) ELT 339 (Tri.Del.)], Bhagwati Steelcast 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....