2016 (6) TMI 1232

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....llant. Shri S.K. Sheoran, DR, for the Respondent. ORDER Brief facts of the case are that the appellant is a 100% EOU, engaged in the manufacture of Staple Fibre, falling under Chapter 5509/5510 of the schedule to the Central Excise Tariff Act, 1985. On 24-2-2000, the officers of Central Excise Division, Bhilwara visited the factory of the appellant and verified the records. It was observe....

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.... direction contained in the order dated 28-10-2005, the Original Authority took up de novo adjudication proceedings and passed the order dated 11-9-2006, confirming the Central Excise duty demand of Rs. 15,28,726/- with equal amount of penalty. The said adjudication order was upheld by the ld. Commissioner (Appeals) vide impugned order dated 28-2-2007. Hence, the present appeal is before the Tribu....

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....ted 1-3-1997 read with Paragraph 9.22 of the Hand Book of Procedures, Vol.-I has not been duly complied with by the appellant for getting the duty benefit contained therein. He further submits that the appellant had only produced 11 nos. of invoices, whereas the dispute pertains to 70 invoices. Thus, it is his submission that unless all the documents are produced by the appellant, it will not be p....

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.... adjudication proceedings has held that there is no proper correlation between the invoices issued to the Domestic Tariff Area and the quality control certificate prepared by the appellant. On perusal of the quality control certificate and the sample copies of invoices produced by the appellant, I find that the reference of quality control certificates have been mentioned in the concerned invoices....