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2016 (9) TMI 580 - CESTAT CHENNAI

2016 (9) TMI 580 - CESTAT CHENNAI - 2016 (339) E.L.T. 332 (Tri. - Chennai) - Excisability and chargeability - manufacture and clearance of Gas Conversion Kits without payment of duty and without following Central Excise procedures - Held that:- the respondent has developed the design, manufacturing and selling of Gas Conversion Kits based on the imported Gas Conversion Kits. The adjudicating authority held that what was cleared are individual parts but it is found that the Gas Conversion Kits we .....

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t amounts to manufacture and squarely covered under the definition of Section 2 (f) of the Central Excise Act. - Decided in favour of Revenue - Appeal No. E/1432/2004-DB - Final Order No. 40427/2016 - Dated:- 4-3-2016 - Shri R. Periasami, Technical Member And Shri P. K. Choudhary, Judicial Member. Shri Veerabadra Reddy, JC (AR), for the Appellant. ORDER Per R. Periasami Revenue filed this appeal against the Order-in-Original passed by the Commissioner of Central Excise dated 12.09.2003. 2. The i .....

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lso imposed equivalent penalty under Section 11AC of the Central Excise Act, 1944 and also imposed penalty of ₹ 5,00,000 on Shri N. Ramachandran, Power of Attorney of M/s. Jayalakshmi Carburetors under Rule 209 A of CER, 1944. It is the Revenue filed appeal against that portion of the order where he has held that Gas Conversion Kits manufactured and cleared by Shri S.C. Rajan are not excisable goods and not chargeable to excise duty. 3. The matter was listed on several occasions from 2011 .....

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t the impugned order in appeal No. E/63 & 64/2004 and this Tribunal vide miscellaneous order No. 40904 & 40905/2015 dated 25.06.2015 directed Shri S.C. Rajan and Shri N. Ramachandran to pre-deposit ₹ 19,75,099/- and ₹ 2,00,000/- respectively and to report compliance on 08.09.2015. Since they have not complied the pre-deposit order their appeals were dismissed for non-compliance vide Final Order No. 41600 41601/2015 dated 26.11.2015. 5. We find that the adjudicating authority .....

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