2011 (3) TMI 769

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..... e goods in question were really traded goods unconnected with the manufacturing activity - Simultaneously, it was necessary for the department to place on record the material in support of their contention that those goods were actually manufactured goods - In the absence of such exercise being done, it was not open for the Commissioner to proceed to impose duty demand against the appellants - Acc .....

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..... th interest and equal amount of penalty. 4. The appellants are engaged in manufacture of vibrators and converters classifiable under heading 8467 and 8479 of the schedule to the Central Excise Act, 1985. The appellants are also engaged in trading of similar items. 5. In the course of scrutiny of the records, the department observed that the traded material was also bearing brand name Accentri .....

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..... nfirmed the demand as above. 6. Taking into consideration various grounds sought to be raised on behalf of the appellants as well as the contention sought to be raised by either of the parties and on perusal of the records in particular with the reply to the show cause notice, it is apparent that the main allegation against the appellants was that even though the appellants had contended that no .....

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..... r and electrical voltage converters and parts thereof from the premises located at 215, Vishwadeep Tower, District Centre, Janakpuri, New Delhi. The imported goods are assessed by the proper officer of customs and thereafter cleared from the customs on payment of customs duty. Thereafter the same are brought to the said premises where they are kept for further sale. If necessary, the noticee affix .....

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..... the department to place on record the material in support of their contention that those goods were actually manufactured goods. In the absence of such exercise being done, it was not open for the Commissioner to proceed to impose duty demand against the appellants. On this ground itself, the impugned order is not sustainable and is liable to be set aside and matter remanded for de novo enquiry be .....

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