2014 (1) TMI 780

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..... cture of the kits - the dates of clearances were handwritten by the assessee on computer-generated invoices - The assessee, by such conduct, appears to have landed themselves in a shadow of doubt - Such a party cannot claim prima facie case against the demand – assessee directed to pre-deposit only an amount of Rupees Ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed ti .....

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..... o 01.06.2006. In this connection, the learned counsel has relied on the Tribunals decision in the case of M/s. Delux Bearing Ltd. Vs. CCE, Ahmedabad [2010-TIOL-958-CESTAT-AHM.] wherein a stock of ball bearing found in the assessee s factory as on 31.05.2006 was held to be not chargeable to excise duty. The learned Additional Commissioner (AR) submits that, out of 45 invoices, the assessee has adm .....

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..... nnot be followed as a precedent in the instant case inasmuch as, in that case, there was no dispute with regard to the date of manufacture of the kits which was prior to 01.06.2006. In the instant case, the conduct of the party is such that there are contradictions with regard to the date of manufacture of the kits. It is not in dispute that the dates of clearances were handwritten by the assessee .....

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