2018 (3) TMI 1237

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....he appellant  Shri K. Poddar, D.R. - for the respondent  Per Ashok Jindal:  The appellants are in appeal against the impugned order wherein duty of Rs. 3,17,156/- along with interest has been demanded from the main appellant and penalty on both the appellants have been imposed.  2. The brief facts of the case are that on 6.1.2005, a surprise visit was conducted at t....

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.... 3. The ld. Counsel appearing on behalf of the appellants submits that the appellants were clearing goods on the basis of the kucha slips and later on they were issuing invoices. He submitted that in certain cases, the adjudicating authority itself has relied upon the explanation given by them but in the case of cancelled challans, job worked goods and goods returned, demands have been confirmed ....

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....sis of kucha slips. The only dispute raised by the appellants is that in certain cases this kucha slips have been cancelled or they have done job work for their principal manufacturer or goods have been returned by the buyer. The fact which is not in dispute that appellant is clearing goods clandestinely. In that circumstances, the onus shift on the appellant to prove that the challans which have ....

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....dence like certificate from the principal manufacturer or certificate from the buyer who has returned the goods. The appellant has failed to prove with documentary evidence that the demand is not sustainable on account of clandestine removal of goods. Therefore, I do not find any infirmity in the impugned order. In these terms, the demand confirmed by the impugned order is upheld along with intere....