2018 (6) TMI 869

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..... Kulgod, Asstt.Commr. (A.R) for respondent Per : Ramesh Nair This appeal has been filed by M/s Niwas Spinning Mills Ltd against Order-in-appeal dt. 25.03.3009 passed by the Commissioner (Appeals), Pune - III. The brief facts of the case are that the Appellant are engaged in manufacture of pre-determined size of Terry Towels/ Napkins in running length in fabric form. They were issued show ca....

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....nfirmed the demand on the ground that the assessee was non co-operative in submitting the desired information and failed to comply with the communications issued from time to time. He however granted the benefit of cum duty price to the Appellant. The Appellant aggrieved with the said order approached the Commissioner (Appeals) who upheld the adjudication order. Hence the present appeal by the App....

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....n 29.12.95 and the demand of the show cause notice has been calculated on the basis of same. It is not correct that the information of sale was collected from other departments as mentioned in show cause notice. That in Annexure B of the show cause notice in the footnote it is mentioned that the production and clearance figures are taken from the sale register maintained by the factory from March'....

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....(AR) appearing for the revenue reiterates the findings of the impugned order and submits that the Appellant did not provide the documents, hence the extended period is invokable. 4. Heard both the sides and perused the records. We find from the Annexure - 'A' to the show cause notice that the demand has been made on the basis of sales register, sales bill seized on 29.12.95 and rates per kg for....