2018 (7) TMI 1272

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....e Appellant (s) Shri Gyanendra Kumar Tripathi (AC) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR Present appeals are directed against common impugned Order-in-Appeal No.GZB-EXCUS-000-APP-0050-0051-17-18 dated 29.05.2017 passed by Commissioner (Appeals), Customs & Central Excise, Appeal-II, Noida. 2.  Since both appeals are arising out of impugned order-in-appeal, which is a commo....

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....ed. Further statement of Shri Vimal Sharma was also recorded on 09.05.2013. On the basis of above stated statements, a show cause notice dated 12.03.2014 was issued wherein the list of relied upon documents stated to be the description of loose papers and description of papers relating to data extracted from CPU and aforesaid statements. It was alleged in the said show cause notice that on the bas....

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....ith the said Order-in-Original dated 29.06.2015 through which in addition to confirmation of demand, penalty of Rs. 5.00 Lakhs was imposed on Shri Vimal Sharma under Rule 26 of Central Excise Rules, 2002. Aggrieved by the impugned Order-in-Appeal appellants are before this Tribunal. 4.  Heard the Id. Counsel for the appellant. He has submitted that the loose papers on the basis of which the ....

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.... that in demand burden-is on the Revenue to prove that the goods were manufactured since the duty is on manufacture. He has further relied on the final order of this Tribunal passed in the case of Portland Cement (I) Ltd. v. Commissioner of C. Ex., Lucknow reported at 2015 (326) E.L.T. 304 (Tri.-Del.) wherein at para 15 this Tribunal has held by relying on the ruling by Hon'ble High Court of B....