2018 (3) TMI 1692

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..... ichandran, 1. The present appeal is filed by the assessee-appellants against the Order-in-Appeal No. JK-EXCUS-000-APP-441-13-14, dated 9-12-2013 passed by the Commissioner of Central Excise (Appeals), Chandigarh-II. The brief facts of the case are that, the assessee-appellants are having a manufacturing unit in Jammu and availing area based exemption under Notification No. 56/2002-C.E. : MANU/EX .....

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..... n record. The impugned order proceeded more on inference and presumptions rather than on verification of documents and facts. In fact, in para 6 of the impugned order the Commissioner (Appeals) has recorded the probability of possible inflated value of the goods cleared by the assessee-appellants. In the same para, he records that the discounts were, admittedly, not shown in the invoices and there .....

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