2008 (9) TMI 341

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....harma and Sudesh Vijayan, Advocates, for the Appellant. Shri M.M. Singh, DR, for the Respondent. [Order per : S.S. Kang Vice-President].- The appellant filed this appeal against the impugned order whereby demand of Rs. 1,61,96,088/- was confirmed and penalties were imposed under Section 11AC of the Central Excise Act. 2. The brief facts of the case are that the appellants are engaged in t....

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....ant submitted their offers for supply of the medicaments. The terms and conditions of the tender was that annual turn over of the manufacturing firm must be over Rs. Four crores in the preceding financial year and the same must be supported by duly attested certificate by Chartered Accountant. The contention is that these figures were mentioned in the balance sheet just to submit to the Health Dep....

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....3. (3) Elmech Engineers v. CCE reported in 2001 (129) E.L.T. 634. (4) CCE v. Universal Polythelene Industries reported in 2001 (130) E.L.T. 228. (5) CCE v. Abhisek Enterprise reported in 2007 (217) E.L.T. 142. The contention of the appellant is that in the above decisions, the Tribunal had taken a consistent view that demand cannot be raised on the basis of inflated figures which were ....

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....nd that in this case, the only basis for demand of duty is the figures mentioned in the balance sheet submitted the Health Department in response to the tenders for supply of medicines. The condition of the tender was that the turn over of the manufacturing firm should be more than Rs. Four crores in previous year. There is no other evidence on record to show that the appellant manufactured such g....