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2016 (12) TMI 787 - AT - Central ExciseExemption under Notification No.164/87 dt. 10.6.87 - Chapter X Procedure of Central Excise Rules, 1944 - imposition of penalty u/r 209A of the Central Excise Rules, 1944 - Held that: - When Revenue makes an allegation, it should ensure that such allegation is based on evidence - The Central Excise Act, 1944 requires that there should be a manufacture of excisable goods in order to invoke Section 3 of the said Act. Meaning of “manufacture” although has not been given, the definition of “manufacturer” is provided by Section 2(f) of the said Act. The said Act covers activity resulting in ‘manufacture’ as taxable event. That Act also deals with the term “excisable goods”. Such goods should have been emerged in the course of manufacture. There is no whisper in the order as to what was the manufacturing infrastructure facility available with the appellant, M/s.SPT - To enquire further, we proceeded to know whether there was any factory of the appellant SPT in accordance with the provision contained in Section 2(e) of the above Act. There was no such factory in absence of any evidence laid before us. Therefore, in absence of factory and in absence of manufacture so also in absence of any manufacturing activity carried out by appellant, manufacture of excisable goods by SPT is inconceivable. Accordingly, in so far as adjudication relating to M/s.SPT is concerned, that is set aside. The principal appeal succeeds, the secondary appeal of M/s.URL is allowed - appeal allowed.
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