9911796707
TMI Blog2013 (11) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... as excise duty in the invoices was not collected by them from their customers - the appellant have not been able to establish prima facie case in their favour – appellant directed to deposit Rupees Forty Five Thousand as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No. 56831 of 2013 (SM) - Stay Order No. 58043/2013 D - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) vide order-in-appeal dated 31/12/12 against which this appeal has been filed alongwith the stay application. 2. Heard both the sides in respect of stay application. 3. Shri S.D. Gaur, Consultant, the learned Counsel for the appellant pleads that though the amount of duty is mentioned in the invoice, the same was not recovered from the customers and as such the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant to their customers, in addition to the price of the goods, mentioned the excise duty. Therefore, the burden is on the appellant to prove that the amount mentioned as excise duty in the invoices was not collected by them from their customers. In view of this, I hold that the appellant have not been able to establish prima facie case in their favour. Therefore they are directed to deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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