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2015 (6) TMI 1037 - CESTAT BANGALORE

2015 (6) TMI 1037 - CESTAT BANGALORE - TMI - Waiver of pre-deposit - Demand of duty and imposition of penalty - Section 11AC of the Central Excise Act, 1944 - Demand is based on one invoice book recovered in the premises of M/s. Sainath Industries, another manufacturer of the ceiling fans for VAPL and no notice has been issued to M/s. Sainath Industries, Also demand made on the basis of ceased records from M/s. Sainath Industries.

Held that:- no evidences have been placed by the appel .....

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he absence of reply to the show-cause notice, the personal hearing notice could have been sent only to the address available with the Revenue and therefore it shows that appellant seems to be not bothered to pursue or reply to the show-cause notice which is another factor which goes against them. Needless to say that in case like this it would be necessary to go into all details and statements recorded and it will require lot of time and at this stage, we therefore consider that it would be suff .....

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to M/s. Vijaya Agencies Pvt. Ltd. (hereinafter referred to as VAPL) The demand for central excise duty on the ceiling fans supplied by the appellant to M/s. Vijaya Agencies Pvt. Ltd. during the period from July 2007 to December 2008 amounting to ₹ 68,95,916/- has been confirmed and penalty under section 11AC of Central Excise Act, 1944 has been imposed. Learned counsel on behalf of the appellant submits that the appellant was manufacturing the goods in rural area and therefore there was n .....

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to M/s. Sainath Industries, the demand made on the basis of ceased records from M/s. Sainath Industries cannot be sustained. Under the circumstances, he submits that pre-deposit may be waived and stay may be granted. 2. Learned AR reiterates the observations in the adjudication order. 3. We have considered the submissions. As regards the claim of manufacture in the rural area, as submitted, it is true that initially there was a wrong premises identified. However subsequently investigating offic .....

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n the appellant and purchased fans from them during the period from April 2007 to December 2008 and no central excise duty was paid because it was claimed by the supplier that they were suppliers from a rural area. The MD also gave the total amount paid, number of fans purchased and the amount of VAT discharged on the fans. Besides the appellant, she also gave names of a few more manufacturers who are suppliers of fans to them. In response to show-cause notice also, the representative of VAPL ap .....

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