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CCE, Chennai-II Versus Shri S.C. Rajan

2016 (9) TMI 580 - CESTAT 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 were cleared with brand name of Lovoto. Whereas the adjudicating authority held .....

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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 issue involved in this appeal relates to manufacture and clearance of Gas Conv .....

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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 onwards. The respondent neither appeared nor intimated. The matter was listed .....

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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 held in his order that both the bought out components and the manufactured pa .....

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