2018 (5) TMI 1204

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.... Shri. N. Jagadish, Superintendent(AR)- For the Respondent Order Per : S.S GARG The present appeal is directed against the impugned order dt. 20/12/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2.  Briefly the facts of the present case are that the appellants are manufacturers of readymade garments falling unde....

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....se Act, 1944. After following due process, the adjudicating authority confirmed the duty demand along with interest and penalty vide Order-in-Original dt. 23/01/2014. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who rejected the appeal. Hence the present appeal. 3.  Heard both the parties and perused records. 4. The learned consultant for the appe....

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....d that there was suppression of facts or misdeclaration. The learned consultant further submitted that there is a Revenue neutrality in the present case as the duty on the returned goods is actually paid while the same are cleared in the next month and there is no loss to the Government. The learned consultant further submitted that the assessee has not violated the Notification No.31/2011-CE dt. ....

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....in the same month of clearance. 6. After considering the submissions of both sides and perusal of material on record, I find that the stand of the appellant is categorical and he has stated that the goods were returned in the same month and this has been certified by the Chartered Accountant in his certificate dt. 06/01/2014 whereas the Commissioner(Appeals) in the impugned order in para 14 has....