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2019 (5) TMI 1287 - AT - Central ExciseManufacture of disposable syringe as also syringe components - N/N. 6/2006-CE dated 01/03/2006 - Revenue entertained a view that parts of syringes were being cleared by the appellant to only two companies of the appellants group at Gorakhpur and Guwahati - HELD THAT:- If the Jurisdictional Commissioner (Appeals) of the buyers unit of the appellants has held the processes undertaken at the buyer’s premises as amounting to manufacture, it has to be held that the manufacture of the complete syringe takes place at the buyer’s premises. In such a scenario, it cannot be held that what was being cleared by the appellant was a complete syringe - The findings of the Lower Authorities are only based upon the fact that the packaging material sent by the appellant alongwith various parts of the syringe bears the name of the buyer’s unit. The matter has not been investigated thoroughly and the various submissions made by the appellant has not been adverted to by the Lower Authorities. Extended period of limitation - HELD THAT:- The entire demand is barred by limitation having been raised beyond the normal period. The issue involved is bona fide issue of interpretation and inasmuch as the various parts cleared by the appellants were under going further processes of manufacturer at the buyer’s premises, appellants cannot be held guilty of non-payment of duty by way of any suppression or misstatement - the demand is also time barred. Demand set aside - appeal allowed - decided in favor of appellant.
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