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TMI Blog2011 (4) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the records and statements recorded during investigation, etc., and after adjudication process, the impugned order has been passed wherein the view has taken that the appellants manufactured welding machines with the brand name 'WE' and 'WARPP' belonging to others and, therefore, the appellants were not eligible for the SSI exemption in respect of the clearances of these products. Further, a view has also been taken that the appellants were importing welding machines and parts and the process undertaken by the appellants such as manufacture of some components (contested as accessories by WEPL), affixing of brand name and selling the same amounts to manufacture and cannot be considered as trading. The demand under the first cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order have been shown as accessories and sold as optional items to be purchased. Further, he submits that about 60% of their sales of welding machines in trading category were sold without these accessories. Further, the appellants had also given expert opinion and a Chartered Engineer's certificate. These reports are not at all considered. Further he also submits that they had requested for cross-examination of Chartered Engineer and some other persons which have been dismissed without proper consideration. 4. After hearing both the sides, we find that, as submitted by the learned counsel, in respect of the major demand of Rs. 1,60,90,582/- the important submissions made by the appellants such as report of the Chartered Engineer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request for cross-examination can be considered afresh. 5. At this juncture, it is necessary for us to take note that in respect of the demand to the extent of Rs. 9,14,123/- relating to the clearances under the brand name "WE", the appellants have not been able to show conclusive proof that there was an assignment. Therefore, we find that in respect of these clearances, the appellants have not been able to make out any prima facie case in their favour. The learned counsel, in view of this, submitted that though he feels that he would be able to convince by offering appropriate explanation, he would willing to make an offer to deposit an amount of Rs. 10 lakhs which would cover the amount relating to the clearances under the brand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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