JUDGMENT :

MOHAMMAD RAFIQ, J.

1. This appeal under Section 35-G of the Central Excise Act, 1944 (for short ‘the Act’) seeks to challenge the judgment dated 05.09.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, Court No. 1, New Delhi (for short ‘the Tribunal’) whereby the appeal filed by the appellant was dismissed.

2. The factual matrix of the case is that the appellant is a sole proprietorship firm owned and managed by Mr. Ravindra Kumar Gupta. Appellant is engaged in the business of manufacturing and trading of Electricals Industrial Cables falling under Chapter 85 of the Act. The appellant is carrying out said business from the premises situated at J-874, Sitapura, Jaipur. The appellant claims to run its business from the ground floor of that premises and asserts that he gave first floor of the same premises on rent to his brother Shri Ravish C. Gupta for his business. Assistant Commercial Taxes Officer, Anti Evasion, Zone- I, Jaipur conducted a survey at the said premises on 29.11.2010. According to the appellant, no incriminating document/material was found from ground floor of registered premises of the firm but later on, when the Officers v