TMI Blog2003 (6) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 04/APP/ADS/JSR, dated 23-8-2002. Briefly stated, the Applicant was awarded part of the work relating to detailing, preparation of fabrication, drawings, fabricating, shop testing, laying and aligning in position, welding pipes, out of M.S. Plates, etc. for erection works of cooling water system D.M. Plant and associated area, by M/s. Gannon Dunkerley and Company Ltd., who in turn undertook to execute part of the general civil work for setting up of 2 x 120 MW Thermal Power Plant at Jojobera, Jamshedpur undertaken by M/s. Tata Power Company Ltd., Jojobera. The Revenue has alleged in the SCN referred to above that the Applicant engaged in the manufacturing activity related to structural and Mechanical engineering, had manufactured M.S. Pipe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y amount after taking Modvat/Cenvat credit on the inputs, and also sought clarification from the Jurisdictional Commissioner. The Advocate submitted that the applicant had maintained documents, records with which the duty amount could be worked out and pleaded for a liberal interpretation, keeping in mind the purpose for which the Settlement Commission has been set-up. He further submitted that the Applicant satisfied the definition of assessee , as defined in clause (a) of Section 31 of the Act, inasmuch he was liable for payment of excise duty. As such he became eligible to file an application to the Commission in terms of the substitute portion of sub-section (1) of Section 32E of the Act. As regards the proviso of the said sub-section, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The application does not contain these details. Instead the applicant has maintained the stand that the activity carried out by them did not amount to manufacture requiring them to pay Central Excise duty on the goods. 5. Similarly, the Applicant s submission to ignore the condition relating to non-filing of returns is not convincing. The proviso (a) of Section 32E(1) is categorical that no application is entertainable unless returns have been filed. There is no room for relaxing this condition. Hence, the Applicant s request to take a broader view for admitting the case on the ground that the necessary documents regarding the production of the goods is not admissible. 6. In conclusion, the Application does not fulfil the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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