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C.C.E., Jaipur-I Versus M/s. Continental Containers, Bharatpur (Rajasthan)

2016 (6) TMI 154 - CESTAT NEW DELHI

Clandestine removal - Estimation of production - Denial of SSI Exemption - Comparison of the power consumption during two periods, i.e., one, when the assess was not using the electric motors and second, when they were admittedly using - Manufacture of Tin Containers with the aid of power prior to May, 2002 as also with the Hand Operated Plants - Held that:- there is nothing on record to reflect upon the electricity consumption per motor, per month and the number of motors being used by the asse .....

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ed on record before the authorities below that electric motors being used by them prior to May, 2001, stands sold by them under the cover of invoices. The same were re-purchased in the December, 2002 under the cover of the invoices. Revenue has not bothered to examine the purchaser in the first case and seller in the second case so as to controvert above the fact. If there is no dispute by the Revenue in respect of sale and purchase of electric motor, we find that the respondents have made out t .....

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Appeals), Revenue has filed the present appeal. 2. After hearing both the sides duly represented by Ms. Neha Garg, AR for the appellant and Ms. Neha Meena, Advocate for the respondent, we find that the respondents were engaged in the manufacture of Tin Containers falling under sub heading No. 7310.00. 3. If the Tin Containers produced on the Hand Operated Plants and without the aid of power, they are exempt from payment of Central Excise Duty in terms of Serial No. 176 of Notification No. 03/200 .....

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or Power Operated Tin Containers. 5. From May, 2001, as per the appellant, they stopped use of power in the manufacture of Tin Containers and accordingly surrendered their registration, inasmuch as the Tin Containers manufactured with the Hand Operated Plants were unconditionally exempt in terms of Notification No. 03/2001-CE. 6. The respondent s factory was visited by the Central Excise Officers on 21st December, 2002, who conducted various search and verifications. It was found that the respon .....

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r deposed that during the period May, 2001 to December, 2002, the electric motor was not being used by them. They also produced the sale invoice of the electric motors in the month of May, 2001 and purchase invoices in December, 2002 reflecting upon the factual aspect of sale in December, 2002 and subsequent purchase of the same in December, 2002. 7. The Revenue scrutinized the electricity bills for power consumption during the period in question and found that they were more or less the same fo .....

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penalties. 8. The said order of the Original Adjudicating Authority was challenged before Commissioner (Appeals), who set aside the same primarily on two grounds:-Firstly, that the variations in the electric consumption, when the appellants are admittedly using the other electric items like, Air Conditioner, Fans, Lights and various other gadgets consuming power, the same may create doubt in the minds of the Revenue but cannot be considered to be evidence of use of electric motors. Secondly, he .....

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