2017 (9) TMI 1179

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he goods without discharge of duty liability even after reaching the exemption limit of one crore - It is not the case where on account of imposition of duty liability on otherwise exempted product, viz., corrugated boxes, the appellant had been in some confusion with respect to duty liability and for which reason the present differential duty liability has arisen - The aspect of extending cenvat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and imposition of equal penalty under various provisions of Central Excise Act, 1944. These proposals were confirmed by the original authority and upheld by the Commissioner (Appeals) vide impugned order dated 21.06.2007. Aggrieved, appellants are before this forum. 2. Today when the matter came up for hearing, the Ld. Advocate Shri G. Natarajan, submits that initially corrugated boxes were exemp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oth the authorities below, who have found that no evidence has been given by the appellant that the materials reflected in the invoices have been received in the factory of manufacture. 4. Heard both sides and gone through the submissions made by both sides. 5. On going through the facts it clearly emerges that the appellant had followed a modus operandi of issuing double set of invoices for cle .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X