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2006 (5) TMI 323 - AT - Central Excise
Issues:
Challenge to reduction of duty by Commissioner (Appeals) based on revised figures provided by the respondent. Analysis: The Appellate Tribunal CESTAT, NEW DELHI heard the appeal where the notice issued to the respondent was returned due to an incorrect address, leading to the appeal proceeding in the absence of the respondent. The Revenue contested the order-in-appeal by the Commissioner (Appeals) which reduced the duty demand from Rs. 1,75,616 to Rs. 69,246.37. The Revenue argued that the exemption from Central Excise duty for cotton yarn made from cotton waste was withdrawn from 1-3-94, with only yarn in hank form being exempt. The respondent was clearing yarn in hank form and on cones, with the latter being liable for duty. The adjudicating authority confirmed the demand based on figures provided by the respondent, but the Commissioner (Appeals) reduced the duty amount without substantial evidence, solely based on the respondent's modified figures. The adjudicating authority relied on the figures supplied by the respondent for yarn cleared on cones, confirming the demand. However, the respondent later submitted a revised chart and affidavit to the Commissioner (Appeals, claiming a lesser quantity of yarn was cleared on cones. Despite lacking concrete evidence, the Commissioner (Appeals) accepted this claim and reduced the duty demand. The Appellate Tribunal found merit in the appellant's argument, setting aside the order reducing the duty demand and reinstating the original order. The appeal was allowed based on the lack of evidence supporting the revised calculation provided by the respondent, emphasizing the importance of substantiated claims in such matters. This judgment highlights the significance of providing concrete evidence to support any revisions in duty calculations, especially when challenging initial assessments. The decision underscores the need for transparency and substantiation in altering duty demands, ensuring fair and accurate outcomes in excise duty matters.
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