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TMI Blog2018 (2) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... ower value on the vouchers or sometimes selling the goods without any vouchers - demand upheld - appeal dismissed - decided against appellant. - Excise Appeal Nos. 2976 & 2977 of 2010 - Final Order No. 50705-50706/2018 - Dated:- 21-2-2018 - Satish Chandra, President And V. Padmanabhan, Member ( Technical ) For the Petitioner : Ms. Priyanka Goel, Adv For the Respondent : Sh. S. K. Bansal, DR ORDER Per Justice ( Dr ) Satish Chandra Both the appeals are filed by the assessee-Appellants against the order-in-appeal No. IND/153 154/2010 dated 22.06.2010 passed by the Commissioner (Appeals) Central Excise Customs, Indore. The period in dispute is 2006-2007. 2. The brief facts of the case are that, the assessee-Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that out of the total duty demand, they have already paid about 50% of the duty. The allegation is solely based on the basis of the chart prepared from the computers. Only a single challan has been found physically and seized from the premises of the assessee-Appellants as well as from their customer. She also submits that the Department has not looked into the fact that whether the assessee-Appellants have received sufficient quantity of raw material for manufacturing the goods. They have not looked into the consumption of electricity, labour employed, financial transaction between the assessee-Appellants and its customer, transportation of raw material and finished goods etc. These aspects were not examined. She also argued that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruddun Agarbattiwala was recorded on 03.09.2007, who purchased the goods from the assessee-Appellants. In his statement he has revealed that all the goods have been cleared without payment of duty with or without bills and payment was made either by cash or cheque. Lastly, he justified the impugned order. 5. By considering the totality of the facts and circumstances of the case, it appears that the sole case of the Department is based on the information generated from the computer. We do not agree with the submission of the learned counsel that in the computer it was chart of the production planning, especially when the Director of the noticee no. 1 has accepted that the challans were generated by showing the actual value. The buyer, Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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