2018 (11) TMI 72

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....rvice Tax, Ghaziabad. Therefore, they are taken together for decision. Appeal No.E/70303/2017 is filed by revenue, Appeal No.E/70653/2017 is filed by manufacturer-appellant and Appeal No.E/70511/2017 is filed by the partner of manufacturer-appellant on whom personal penalty has been imposed. 2. We have heard both the sides duly represented by Shri Anurag Mishra & Ms Pragya Pandey, learned Counsel for appellant and Shri Rajeev Ranjan, Additional Commissioner (AR) on behalf of revenue. After hearing both the sides, we note that the allegations against the manufacturer-appellants were four folds. One of the allegation was that in respect of 130 invoices, the manufacturer-appellant prepared parallel sets of invoices and evaded duty. The manufa....

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.... such dropping of demand. So revenue is in appeal in respect of said 231 and 52 invoices. Further, the manufacturer-appellant is in appeal against confirmation of demand of Central Excise duty of around Rs. 56 lakhs. 3. The allegation of revenue was that the said goods were manufactured by manufacturer-appellant and sent to their sister concern situated in Uttarakhand and from there they were cleared without payment of duty since the said unit was enjoying Area Based Exemption. The appellant's contention in respect of the said goods is that revenue has raised a demand on the basis of 10 LRS obtained from the manufacturing unit. The appellant-manufacturer has contested that those 10 LRS which were in respect of trading unit which is also a ....