TMI Blog2016 (9) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... as Conversion Kits. The adjudicating authority held that what was cleared are individual parts but it is found that the Gas Conversion Kits were cleared with brand name of Lovoto. Whereas the adjudicating authority held that the Gas Conversion Kit consists of one number each of vaporizer, Gas solenoid, petrol solenoid and tail assembly and the items do not lose their identity and there is no manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to manufacture and clearance of Gas Conversion Kits without payment of duty and without following Central Excise procedures. The Commissioner in his order confirmed the duty of ₹ 19,75,099/- under Section 11A(2) of the Central Excise Act, 1944.on the vaporizers, Gas/Petrol Solenoids and Tail assembly etc. and also confiscated the goods valued ₹ 47,99,112/- with an option to redeem i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. AR informs that the jurisdictional officers informed that the respondent Shri S.C. Rajan is not present in any of the four addresses. Accordingly, the Revenue appeal is taken up for disposal. 4. Heard the Ld. AR. We find that the respondent also filed appeal against the impugned order in appeal No. E/63 64/2004 and this Tribunal vide miscellaneous order No. 40904 40905/2015 dated 25.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsion Kits. The adjudicating authority at para 72.2 held that what was cleared are individual parts. We find that the Gas Conversion Kits were cleared that brand name of Lovoto. Whereas the adjudicating authority held that the Gas Conversion Kit consists of one number each of vaporizer, Gas solenoid, petrol solenoid and tail assembly and the items do not lose their identity and there is no manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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