9911796707
TMI Blog2002 (10) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... msp;The appellant is a small scale unit engaged in the manufacture of Electrical Distribution Control Panels. They undertook contracts for design, fabrication, erection and commissioning of such control panels at the premises of certain parties. The present dispute relates to the alleged short levy of duty in respect of such contract supplies. 3. The facts of the case are that the appellants do not manufacture all the parts required for the manufacture of the electrical panels. Some of the parts were bought from the other manufacturers. The appellants issued two sets of invoices in respect of the contracts, one for the parts manufactured in their factory and the other, purportedly, for the goods purchased from the market, including th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appellant was liable to pay duty only in respect of the parts manufactured in their own factory and the duty payable on such manufactured parts remained discharged. The legal position canvassed by the assessee has not disputed by the department either. However, the department has strongly contended that the evidence on record has clearly established that the appellant was misrepresenting facts and was perpetrating a fraud on the revenue. 6. We have perused the records and have carefully considered the detailed submissions made on behalf of both sides. As already stated, the impugned orders relate to goods examined and seized on 5-2-88 (while in transit) as well as appellant's manufacture in relation to certain specific contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant under Rule 56A. According to this application, the excisable goods manufactured by the appellant was LT panels. HT panels etc. and the material required to be received were also the parts, equipment and materials required for such manufacture. The learned SDR has pointed out that the appellant was manufacturing full LT panels, HT panels etc. and this is also clear from the appellant's product literature which introduced the appellant as manufacturers of LT control panel, HT control panels and not panel frames. 7. With regard to the specific contracts, which are the subject matter of the impugned proceedings, learned SDR has taken us through the evidence in detail and have shown that the appellant had manufactured c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid factual position (a full control panels were manufactured in the factory) brought out by the correspondence between the appellant and their buyers, remains admitted in the statements recorded during investigation. In respect of the goods seized on 5-2-98 the appellants Director Shri J.J. Jain admitted in his statement dated 9-2-88 that the assessable value for the goods should have been the full value of the goods cleared from the factory. The learned SDR has pointed out that this statement has not been retracted by the assessee. 9. A perusal of the record of the case, mainly, the correspondence between the appellant manufacturer and their buyers, Panchanama covering the seizure of the goods, leaves no doubt whatsoever in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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