COMMISSIONER OF CENTRAL EXCISE Vs. SYNFAB SALES

JUDGEMENT

(1.) Civil Appeal No. 5779 of 2004:

(2.) The Commissioner of Central Excise who is the adjudicating authority did not accept the submissions and repelled the submissions of the Assessee and opined that there was suppression; and there was undervaluation by the Assessee only to a limited extent. Be it noted, the Commissioner was more influenced by the factum that certain sales were made to genuine buyers and certain sales were made through a broker and the invoice showed name of other buyers.

(3.) Because of the aforesaid perception, he repelled the stand put forth in the show cause. The Adjudicating authority confirmed the demand of certain sum as duty and imposed the penalty accordingly.