Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Kanaiya Textile Versus Commissioner, Central Excise & Service Tax, Surat-I

2015 (7) TMI 500 - CESTAT AHMEDABAD

100% EOU - non-existence of manufacturing facility - Rule 20 of Central Excise Rules, 2002 - manufacutring of goods at the premises which does not belong to assessee - whether any goods were manufactured by the Appellant at Plot No.16-17, Hari Ichcha Industrial Estate, Behind M. Jagdamba Mills, A.K. Road, Surat or not - Held that:- The statements of the proprietors of all the above units working on the date of visit were recorded under which all those persons stated that no unit by the name of t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n favour of the Revenue that no goods were manufactured at the declared address by the Appellant. - authenticity of rewarehousing certificate and the receipt of the finished goods at the factory premises of the consignee are doubtful and cannot be considered as authentic evidences to establish that the goods were manufactured by the Appellant because the transportation of the goods from Surat to Medak (A.P.) is not established by Appellant. Further, in the absence of any manufacturing facility a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y the Appellant with respect to the OIA No. RKA/46/SRT-I/09, dt.27.01.2009, under which the First Appellate Authority upheld the OIO No.29/ADC-PS/OA/2006, dt.28.12.2006, except allowing the appeal of the Appellant with respect to redemption fine as no seizure of the goods was effected by the Department. 2. Shri P.M. Dave, learned Advocate and Shri N.J. Gheewala, learned Consultant appeared on behalf of the Appellant. Shri P.M. Dave, learned Advocate argued that M/s Kanaiya Textile is a 100% EOU .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

for short M/s AGFPL) and that delivery of the goods given was ex-factory to the consignee. That all the ARE3 duly endorsed by the jurisdictional Central Excise officers, incharge of Medak were duly received by the Appellant regarding rewarehousing of the fabric supplied by them. The learned Advocate made the Bench go through the various annexures to the show cause notice dt.02.12.2004 issued by Hyderabad Commissionerate and emphasized that the grey fabric was supplied to M/s AGFPL which are duly .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Excise officer, incharge of the consignee, were furnished, then there is no doubt that all the goods manufactured by the Appellant have reached the destination and no duty is demandable from the Appellant as per the provisions of Rule 20 of Central Excise Rules, 2002. It was also strongly argued by the learned Advocate that since the entire duty demand has been confirmed by the Commissioner, C & C.Ex., Hyderabad-I, under OIO No. No.26/2005, dt.29.11.2005 against M/s AGFPL, as obtained under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in those units clearly state that they do not know Shri Shyam Sunder Arora, Proprietor of the Appellant and that no goods are manufactured at the said premises by the Appellant. Learned Authorised Representative also made the Bench go through the statement of Shri Anil Kumar J. Saini, Excise Clerk of the Appellant indicating that the Appellant was making entries only on paper as per the directions of Shri Shyam Sunder Arora. It was also emphasized by the learned Authorised Representative that S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rgument made by the learned Authorised Representative, Shri P.M. Dave, Advocate argued that all the persons whose statements have been relied upon, has filed affidavits to the effect that the list of the said premises was on lease for a period of 6 years as per the lease deed entered by the Appellant and Shri Dhirubhai M. Patel. The learned Advocate relied upon the following case laws to argue that in case of conflict between the documentary evidence and the oral statement, the priority should b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is the case of the Appellant that out of duty free yarn, grey fabrics was manufactured at this address and the same was supplied to M/s AGFPL. Appellant relied upon the re-warehousing certificates issued by the jurisdictional Central Excise officers incharge of the consignee and also one adjudication order, dt.29.11.2005 issued by the Commissioner, Cusoms, & Central Excise, Hyderabad-I under which the demand has been confirmed with respect to ARE3 issued by the Appellant. It is observed fro .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

recorded under which all those persons stated that no unit by the name of the Appellant ever worked at the declared address. Shri Arora, Proprietor of the Appellant was not able to explain as to whether the goods supplied to the consignee M/s AGFPL were manufactured at the declared address. Shri Anil Kumar J. Saini, Excise clerk of the Appellant stated that the entries are made only on paper as per the direction of Shri Shaym Sunder Arora, Proprietor. The Panchnama recorded by the officers of C .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed by the Appellant as to how the goods were transported from Surat to Medak (A.P.). The learned Advocate appearing on behalf of the Appellant has relied upon the OIO No.26/2005, dt.29.11.2005 issued by Commissioner of Customs & Central Excise. Hyderabad, under which the demand with respect to the ARE3 issued by the Appellant has been confirmed. On going through the OIO No.26/2005, dt.29.11.2005, it is observed that Shri D. Siva Rama Krishna, Authorised Signatory of M/s AGFPL in his statemen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ere issued to M/s AGFPL, but the same were not responded. In Para 18, 19 and 20 of the said OIO No. dt.29.11.2005, certain specific observations have been given by the Adjudicating authority that M/s AGFPL has floated unit exclusively with malafide intention of misusing the benefit of 100% EOU by not using duty free material procured through other EOUs against CT3 certificate and that M/s AGFPL has not manufactured any finished goods. The findings recorded by the Adjudicating authority under Ord .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Revenue that no goods were manufactured at the declared address by the Appellant. 7. Appellant has relied upon the decision of R.P. Industries Vs Collr. Of Customs, Ahmedabad 1996 (82) ELT 129 (Tribunal) (supra) in support of their contention that the documentary evidence should be preferred over the oral statement recorded by the investigating agency. A careful reading of this order indicates that in the case before CESTAT Mumbai, the issue was whether the Appellant in that case importe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version