TMI Blog2014 (3) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ot marketed, the applicant paid service tax. The main contention of the applicant is that they have paid service tax and therefore demand of central excise duty on the same process cannot be sustained. We are unable to accept this submission. Prima facie, we find that both the processes are virtually similar. After considering the submissions of the learned advocate that they have already paid service tax of about Rs.68 lakhs and it appears from the show-cause notice that the value of the materials could not be ascertained by both the parties - Conditional stay granted. - E/3101/2011-DB, E/3102/2011-DB - MISC ORDER No.28069-28070/2013 - Dated:- 9-12-2013 - SHRI P.K.DAS AND SHRI B.S.V.MURTHY, JJ. For the Appellant : S/Shri K.S. Ravi S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute. Further, he drew the attention of the Bench to the relevant portion of the statement of Shri V. Veeraraghavan dated 21.7.2010. His main contention is that the two types of process are totally different and therefore, the process undertaken merely stuffing and soldering of components cannot be treated as manufacture. He further submits that they are admittedly job worker and therefore, demand of duty, if any should be recovered from the principal manufacturer. 4. On the other hand, learned AR on behalf of the Revenue submits that they themselves admitted the process of manufacture in both the counts are similar and therefore it is their responsibility to pay duty on this process. This is a clear case of suppression of facts with inten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the customers. To your specific question as to what is the difference between the PPCB assembled manually and by mini reflow machine, I wish to state that it is only the speed at which the final assembled boards are ready for inspection. Once the boards are assembled, it will go through the visual inspection and if any problems, it will be corrected and then clean the board and pack the same in antistatic covers before dispatching the same. Our customers are mainly R D units/facilities, and also a few original equipment manufacturers such as M/s. Honeywell Automation India Ltd., M/s. Techno Dreams, M/s. GE Medical Systems, M/s. Arvind Mills- Electronics Division, M/s. Tata BP Solar etc. As regards invoicing of assembled boards, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h without going into end use, etc. at the time of clearance from your factory as there exists no exemption etc. covering the nil duty clearances. In response, I wish to state that one stream of products cannot be marketed and is in the nature of volume submitted for proof reading a book, and another stream is in the nature of subassemblies forming part of marketable products like a book published and sold. To your specific remark that we are a registered assessee and also paying duty on PPCBs manufactured in our factory and as to how we did not pay central excise duty on PPCBs manufactured and cleared that are covered under the audit objection and at present covered under investigation, I wish to state that prototypes not marketable have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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