2017 (6) TMI 750

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....d were clearing the said yarn from their factory to their consignment agents situated throughout India. The dispute pertains to the period July 1997 to March 1998. It is the case of the Department that during the relevant period the assessable value to be adopted was the value of the goods cleared to the consignment agents. It appeared that the appellants were adopting lesser price than the price at which goods were cleared to consignment agents. A show cause notice was issued inter-alia proposing duty to the tune of Rs. 26,73,083/- along with interest thereon and also imposition of penalty. After due process of law, the original authority confirmed the duty demand along with interest and also imposed equal penalty. In appeal, the Commissio....

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....the documents at the office of the Revenue and thereby the assessee has received some documents which shows certain discrepancies though not entirely. That if the assessee is granted an opportunity, they would be able to point out the difference in the demand raised in the SCN. Ld. Counsel argued on the ground of limitation also and contended that there was no suppression of fact with intent to evade payment of duty as it can be seen that entire documents relied in the SCN are with the department. 4. Against this, the Ld. AR Shri S. Nagalingam, AC, submitted that the assessees were given all the documents at the relevant time along with the SCN. They were also offered opportunity in the SCN to inspect the documents. In the letter issued by....

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....at if the documents in the custody of the department are verified, the duty demand would be reduced considerably. The averment of the assessee that they paid the duty demand of Rs. 18,81,515/- which also needs to be considered. We see that the dispute narrows down to the point that quantification of duty liability of the assessee. Admittedly, no documents are available with the assessee. It is submitted by the ld. Counsel that the documents were taken by department during the search operation and were not returned to the assessee. From the letter dated 24.10.2002, it appears that the Department had not furnished the copies of the documents in spite of the request made by the assessee. Thus due to insufficiency of the documents, the appellan....