2019 (5) TMI 325

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gaged in manufacture and marketing of various petroleum products including LPG. During the audit conducted by the respondent-department it was observed that there was mismatch between production figure of LPG shown in ER1 returns and financial report for the financial year 2004-05. Appellant was put to show-cause notice proposing duty demand of Rs. 23,82,576/- vide show-cause notice dated 31.03.2009 along with interest and equivalent penalty. The matter was adjudicated whereby said demand etc. were confirmed. Appeal preferred by the appellant before the Commissioner of Central Excise (Appeals)-II, Mumbai, yielded no fruitful result. Hence the appeal before this forum. 3. In the memo of appeal and during the course of hearing of appeal, le....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4 ELT 595 (All) & Auto Gollon Industries - 2018 (360) ELT 29 (All). He further argued that the entire case is based on assumption and presumption and it is a settled principle of law that suspicion howsoever grave cannot take the place of proof. He relied upon the case laws reported in 1978 ELT J-172 (SC), 2005 (188) ELT 470 (SC), 2009 (245) ELT 695 (T), 2017 (358) ELT 389 (T) and earnestly urged to set aside the order passed by the Commissioner (Appeals) as appellant being a Public Sector Undertaking had no deliberate intention to evade duty. 4. Learned AR for the respondent-department Shri Sanjay Hasija, Superintendent, in response to such submissions, supported the reasoning and rationality of the order passed by the Commissioner (Appe....