9911796707
TMI Blog2012 (10) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Archana Wadhwa, Member (J) (for the Bench) (Oral)]. - After dispensing with the condition of pre-deposit of duty of Rs. 99,375/- and equal penalty under Section 11 AC of the Act, we proceed to decide the appeal itself inasmuch as the issue stands covered by the precedent decision of the Tribunal. 2. After hearing both sides, we find that the appellants are en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the authorities below that as the assessable value to wholesale buyers and to their sister concern is the same, resort to Rule 8 cannot be made. For the above proposition, they relied upon the Tribunal's Larger bench decision in the case of Ispat Industries Ltd. v. C.C.E., Raigadas reported in 2007 (209) E.L.T. 185 (Tri-LB). They also contested the demand on the point. of limitation by subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities which amounts supersession of fact. Accordingly, he confirmed the demand and imposed penalties. 5. On appeal against the above order of the Commissioner (Appeals) upheld the same by observing that the appellants have failed to establish the fact of sales to independent wholesale buyers as held by the Assistant Commissioner, in which case the law declared by the Larger Bench in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of fact is against the evidence on record. Our attention stands drawn by the learned advocate to the various invoices issued to the independent wholesale buyers. Thus negating the finding of fact arrived at by the adjudicating authorities. We also note that the appellants have also placed on record the chart as also the copies of invoices before Commissioner (Appeals) in support of their plea t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the longer period of limitation by observing that the fact of clearance to their sister concern was not disclosed to the Revenue, cannot be appreciated inasmuch as such a clearance were admittedly being effected on the basis of Central Excise invoices. If that be so, we really fail to understand as to how any suppression or mis-statement with intent to evade payment of duty can be attributed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
