2014 (1) TMI 213

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ported by any acceptable evidence and they are liable to pay the duty demanded – assessee directed to submit Rupees ten lakhs as pre-deposits – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.: E/3489/2012 - - - Dated:- 17-4-2013 - SHRI P.G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Respondent: Mr. S. Teli, Dy. Commissioner (AR) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The delay is therefore condoned. 3. The impugned demand of duty amounts to Rs.11,70,317/- for the period from 2005-06 to 2009-2010 and the same arises from denial of SSI exemption claimed under Notification No.8/2003-CE dated 1.3.2003 as amended. The appellant was engaged in the manufacture and sale of egg trays. According to them, second sales of used/old egg trays were also taken into account .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d that some of the invoices contained manual corrections which looked like substitution of the word trays for the word books/paper . Such invoices were found to have covered actual sales of books/paper and not of old egg trays. In the grounds of appeal filed by the assessee, we have not come across any comments on these critical pieces of documentary evidence which go to show, beyond the pale o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X