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2016 (9) TMI 232 - CESTAT NEW DELHISSI Exemption - manufacture and clearance of finished goods with the brand name belonging to M/s. Gulshan Metal Works - availing benefit of exemption small scale industries and not paying any excise duty - Held that:- no effort has been made by Revenue to establish with documentary evidence, the manufacture of such goods in the assessee's premises. What has been done in the quantification of demand is to simply consider all goods seized from various premises with the brand name belonging to M/s. Gulshan Metal Works as having been manufactured in the assessee s premises. This stands effectively countered by the Commissioner (Appeals) in his findings that based on sales tax records, M/s. Gulshan Metal Works has been found to have two manufacturing premises including sharing a part of the machines found installed in the premises of the assessee. We also find that the entire valuation of the goods alleged to have been manufactured and cleared from the assessee's factory with the brand name belonging to M/s. Gulshan Metal Works has been arbitrarily valued on the basis of a price list found during the search at one of the premises. No effort has been made to investigate and ascertain the actual transaction value. The Commissioner (Appeals) has concluded, on the basis of the transaction value claimed by the assessee, that there is no case for demand in-as-much-as the total value is well within the SSI limit during the relevant financial years. The impugned order passed by the Commissioner (Appeals) is a well reasoned order and has given considered findings on all points. In the absence of a thorough investigation going into the aspects of manufacture as well as the clearance of the goods, the demand cannot be upheld. - Decided against the Revenue
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