2020 (1) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y stated, the facts of the case are that the respondent is engaged in the manufacture of furniture, falling under Chapter Heading No.9403 of the Schedule to the Central Excise Tariff Act, 1985. It is also engaged in the business of fixed wood work (interior shape), trading business of imported and indigenous furniture, export of goods etc. In this case, the respondent had availed the benefit of S.S.I. Exemption Notification No.8/2003-CE dated 01.03.2003 as amended, in respect of clearance of furniture without payment of duty. On 17.01.2008, the Central Excise officers visited the factory of the respondent, some of the customers' premises and also recorded statements of the representative of the respondent. Thereafter, show cause proceedings....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... placed various documents namely details of sales, photographs of some loose furniture and bills of loose furniture, Road Challan, details of Service Tax paid etc.. The Respondent had also submitted the Chartered Accountant/Auditor Certificate in support of the bills, Challans and other documents as mentioned in the paper-book. He further submitted that the Revenue had not disputed the fact regarding non-submission of the desired documents. It is further submitted on behalf of Respondent that the adjudicating authority has passed the impugned order on the basis of report of Anti-Evasion Wing, which was not disputed by the Revenue in the grounds of appeal. The learned Advocate further submitted that on the identical issue for the earlier per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on the basis of the books of accounts, records and documents produced for their verification. In our considered view, the Chartered Accountant Certificate cannot be brushed aside, unless there is any proof of material in support of the contention made by the Revenue. The Tribunal in the case of High Polymers P.Ltd. (supra) has observed that certificate of Chartered Accountant would be conclusive, if the department has no material to rebut the same. Thus, on this count, we do not find any merits in the appeal filed by the Revenue. 7. The other aspect of this matter is that the Respondent had claimed S.S.I. Exemption and the accounts were maintained for other purposes like Sales Tax, Service Tax etc., which were audited by the Chartered Ac....