9911796707
TMI Blog2018 (6) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... extended from the MRP found in the price-list of the appellant. It is argued that benefits in the range of 30-80% has been extended by the appellant in respect of various products. Held that:- The appellant has submitted only a table indicating discounts ranging from 30 to 80% claiming to be extended for various clearances made under kacha parchies. In the absence of any other documents evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices issued by the appellant for clearance of goods, and (2) various kacha slips in which the appellant was alleged to have cleared goods. The goods found manufactured and not accounted were seized. After conclusion of investigation, and issue a show cause notice, the proceedings before the original adjudicating authority was concluded with a demand of Central Excise duty of ₹ 13,78,690/- fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l turn-over in various years on the basis of the copies of invoices, as well as the kacha parchies recovered during search. While computing the turn-over value as per invoices was reckoned but in respect of kacha parchies, the Department extended a discount at a flat rate of 30 %. He submitted that the appellant was clearing the goods as per price-list which was recovered during the search but aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.8/2003. It is on record that no periodic declarations as required under Notification No.36/2001 (NT) dated 26.06.2001 have been filed. Demand for duty stands made against the appellant on the basis of the copies of invoices as well as kacha parchies recovered during the search of the factory premises. In the impugned order, the benefit of SSI Notification up to the aggregate value of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 to 80%. He has further observed that the valuation of the impugned goods have been arried at on the basis of the admissions made by the Proprietor of the appellant. 8. From the appeal record, we find that the appellant has submitted only a table indicating discounts ranging from 30 to 80% claiming to be extended for various clearances made under kacha parchies. In the absence of any other d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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