2019 (5) TMI 220
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.... is directed against Final Order No. 42744/2018 dated 31.10.2018 in Appeal No.E/40707/2018-SM on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for short, the Tribunal). 3. The appellant filed this appeal by raising the following substantial questions of law : "i. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Department has discharged the burden of proof cast on it to levy penalty on the appellant solely based on the retracted statement is correct in law ? ii. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in recording the findings against the appellant without giving an opportunity to cross e....
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....o be under coercion and duress. The appellant - assessee placed reliance on the retracted statement dated 19.2.2015. Apart from that, the appellant - assessee produced certain invoices to show that there had been movement of goods and that the allegation made in the said show cause notice was not sustainable. 6. The Adjudicating Authority considered the submissions made by the appellant - assessee and by Order-in-Original dated 27.2.2017, rejected the explanation offered and confirmed the demand of penalty as made in the said show cause notice. 7. Aggrieved by that, the appellant - assessee preferred an appeal before the Commissioner of GST and Central Excise (Appeals-I). Even before the Appellate Authority, more or less, identical submis....
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....pellate Authority and the Tribunal were right in rejecting the retracted statement dated 19.2.2015. 11. With regard to the invoices, which were submitted by the appellant - assessee, the Original Authority considered the same and found that the bank statements showed that the amount of money received by the appellant - assessee did not correlate with any of the invoice values raised by the appellant - assessee to M/s.Priya Engineering. In that regard, the Adjudicating Authority referred to a sample invoice in Invoice No.127 dated 30.9.2011. Thus, the Adjudicating Authority came to the conclusion that the appellant - assessee had not established that the amounts received by them in their bank accounts from M/s.Priya Engineering pertained to....