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2009 (11) TMI 306 - AT - Central ExciseManufacture- Photocopiers- The finding of manufacture by the Commissioner is on the basis that XIL had undertaken assembly of components of photocopiers imported by it into complete photocopiers. This activity was held to be converting an incomplete machine into a complete machine envisaged in Section 6 of Section XVI of the Central Excise Tariff (tariff) and was manufacture. The demand is on the value of the complete machines cleared by XIL. Held that- As the demand and penalty on XIL are vacated, the personal penalties imposed on the executives of XIL on a finding of the XIL having manufactured and cleared excisable goods without payment of excise duty and the appellants having knowingly dealt with such offending goods are not sustainable. In the circumstances, the impugned order is set aside and all the three appeals allowed.
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