2017 (4) TMI 644

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....al against the impugned order dated 18.05.2011 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Brief facts of the case are that the appellant is engaged in manufacturing and selling of electrical items namely, Electrical Light Fitting, Chokes (electronic & Copper), Geysers, Electric Fans etc. bearing 'Jilco' brand. An intelligence was gathered that the appellant was also issui....

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.... Retrofit Assemblies and had cleared them under the guise of trading, without payment of Central Excise duty the show cause notice issued by the Department culminated in the adjudication order dated 30.11.2010, wherein Central Excise duty of Rs. 23,10,483/- was confirmed and equal amount of penalty was imposed on the appellant. Besides, personal penalties were also imposed on various persons. On a....

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.... the appellant by M/s. Link Lite, Jain Trading Co, Shashi Enterprises and others, which were sold by the appellant after testing and affixing the brand name to the Government Departments on DGS&D Rate contract basis. She also submits that no evidence were produced by the Department that 310 PCB Chokes found in the factory were useable in manufacture of the disputed goods i.e. Retrofit Assemblies. ....

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....s made against cheques, purchase/ sale particulars were reflected in sales tax/ income returns and balance sheet ect; thus, such documentary evidence have to be preferred to mere oral and on corroborative statements of few suppliers, who are also co-accused in the present case. c. Except the statement of five suppliers, there is no other corroborative evidence in the form of confessional statemen....