2018 (3) TMI 1476

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....ppellant Shri Rohit Ranjan Sinha, Advocate for the Respondent ORDER Per Shri P.K.Choudhary Brief facts of the case are that the assessee is engaged in the manufacture of Diesel Generating Set . It has been alleged that the assessee cleared duty paid inputs and finished goods without excisable invoices, without payment of duty and did not reverse the amount equal to credit availed on in....

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....enefit of Notification No.03/2005-CE dated 24.02.2005 with an intent to evade payment of duty. On appeal, the Commissioner (Appeals) held that the assessee had submitted the required documents and set aside the adjudication order. Hence, the present appeal. 2. Heard both sides and perused the appeal records. 3. Ld. A.R. for the Revenue submitted that the assessee never declared/intimated to ....

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....as detailed at Sr. No.19,25, & 26 of Annexure-A to the notice cleared under Tax invoice No.SDPL/RI/04 dtd. 29.04.08, SDPL/RI/186 dtd.25.08.08 and SDPL/RI/184 dtd.23.08.08 and the assessee claimed that the same has been cleared vide invoice no.34 dtd. 29.04.08, 194 dtd. 25.08.08 and 192 dtd. 23.08.08 on payment of duty and promised to submit necessary documents as proof of duty payment but failed t....

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....o the notice. The assessee contended that these parts of DG sets are not manufactured but are trading goods cleared as such on customers request and no Cenvat has been claimed. However, they failed to produce any relevant documents in support of their contention." 6. In view of the submissions advanced by the Ld. A.R. for the Revenue, I am of the considered view that the Adjudicating Authority ....