2014 (4) TMI 1228

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....fter hearing this matter at length, I find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, the appeal is taken up for hearing. 2. The appellant is engaged in the manufacture of Synthetic Adhesive, Relacryl, Relasin etc. There is a demand of duty on the basis of variation in the value of sales figure as reported in Profit and....

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....hat the appellant had not produced any documentary proof. There is also difference in respect of the returned goods from small carpenters. In all the issues, the Commissioner (Appeals) observed that the appellant had not placed any documentary evidence. In this context, the learned Counsel drew the attention of the Bench to the statement of details of export for the years 2007-08 and 2008-09 along....

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....1 may be treated as part and parcel of the reply. So, it is difficult to accept the submission of the learned Authorised Representative. However, I find that the appellant had placed the records. The learned Authorised Representative also made submission to distinguish these evidences. So, it is appropriate that the matter is required to be examined by the adjudicating authority after considering ....