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Commissioner of Central Excise, Faridabad-II Versus Kapoor Lamp Shade Company (Factory Shop)

2016 (5) TMI 565 - PUNJAB AND HARYANA HIGH COURT

Whether assembly of different parts of decorative lamp shades and chandeliers amounts to manufacturing - Appellant was engaged in fitting of various lamp shades and chandeliers procured from different sources which are re-assembled and thereafter sealed with its own logo and code number. - Held that:- Tribunal held that procuring the manufacturing items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. The questi .....

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e shelter behind proviso to Section 11-A(1) of the Central Excise Act, 1944, for it was fully aware of the existence of the assessee's unit and its activities. - Decided against the revenue - CEA No.70 of 2015 (O&M) - Dated:- 2-5-2016 - MR. SURYA KANT AND MR. A.B. CHAUDHARI, JJ. For The Appellant : Shri Kamal Sehgal, Advocate, Surya Kant , J. (Oral): The revenue has preferred this appeal, proposing the following questions of law:- 1) Whether the Hon'ble CESTAT is correct in setting aside the .....

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ression of facts, without considering that the party had suppressed information from the Department, of the activities namely assembling, putting logos and packing in individual containers in their premises with intention to evade payment of Central Excise duty? 3) Whether the Hon'ble CESTAT is correct in setting aside the Order-in-appeal dated 18.1.2006 without considering finding of facts made in Para No.6 of order of Commissioner (Appeals) that:- (i) the Appellant never cleared any metal .....

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om its manufacturing unit or acquired from other sources, for trading purpose which prove the clandestine removal of goods by the party from their shop? 4) Whether the Hon'ble CESTAT is correct in setting aside the Order-in-appeal dated 18.1.2006 without considering findings made in Para No.5 of order of Commissioner (Appeals) that the party had purchased various individual parts from suppliers and made clearances of complete items of lamps/lights etc.? The facts, as have been noticed by the .....

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M/s Kapoor Lamp Shade Company (Factory Shop) procures various components of lamp shades and chandeliers from different sources including M/s Kapoor Lamp Shade Company (Manufacturing Unit) and thereafter pack the same in cartons, put thereon its logo, besides the code number of the product. The revenue raised the duty demand and penalty on the premise that the assembly of various components of lamp shades and chandeliers amounts to 'manufacture of the lamps and light fittings' covered by .....

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