2017 (8) TMI 894

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.... by: Mr. Gajendra Jain. Advocate Respondent - Represented by: Mr. Hitesh Shall, Commissioner (A.R.) ORDER On 26/05/2017 when the matter was heard and proceeding was recorded it was appreciated that the debit note issued by the appellant to the buyers of the petroleum products was not the sales invoice for which the appellant was directed to produce the sales invoice to ascertain the asses....

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....at the appellant suppressed the sale price actually charged from its buyers without issuing sales invoice and also excise invoices. It, only pleaded that sales tax was paid. But invoices, if any, issued under the Sales Tax laws were not produced for scrutiny by adjudicating authority. All such pleadings were recorded in para 3 of the proceedings on previous occasion stated above. Even though appel....

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.... favour of the appellant, there is no scope for the appellant to succeed on the above issue of valuation of goods based on sales price charged by appellant from customers without any evidence produced before us. 6. Appellant's submission is that adjudication is time-barred. Such argument is replied by Revenue on the ground that the appellant failed to substantiate its stand on valuation bef....