9911796707
TMI Blog2015 (3) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have filed this stay application along with their appeal No. ST/60573/2013-CU[DB] against the Order-In-Appeal No. CE/APP/DLH-IV/119/2012 dated 09.07.2013 which has sustained the Order-in-Original No. 01/A.K. Singh/Division IV/A.C. 2012-13 dated 20.04.2012 which confirmed a Central Excise Duty demand of Rs. 1,39,935/- along with interest and mandatory equal penalty. 2. Vide the said Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts which were found in semi-packed/unpacked condition, no duty has been confirmed in the impugned order; (II) The loose parts found by Audit were not supplied by M/s. Spicer India Ltd. Even if it is presumed that these parts were actually supplied by M/s. Spicer India Ltd. it cannot be extrapolated to conclude that all the parts supplied by them in the past were in unpacked/semi packed condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. As per the said document M/s. Spicer India Ltd. are required to supply the goods in packed condition with proper MRP affixed thereon. Seen in this context, the appellant's contention that the basis on which the report from the Central Excise officer of Uttarakhand is made is not disclosed assumes significance with regard to its inadmissibility as an evidence of any value. 4. In the light o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
