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M/s. PEE CEE Cosma Sope Ltd., Mr. Anil Kumar Jain, Shri Mahendra Kumar Jain, MD, Shri. Anoop Kumar Versus Commissioner of Central Excise, Kanpur

2016 (11) TMI 1215 - CESTAT ALLAHABAD

Levy of tax - use of natural gas or gas for heating, in manufacture of the soap, is use of power for manufacturing - suppression of facts - extended period of limitation - Held that: - the ld. Commissioner have misconceived and misdirected himself by concluding that the use of gas for heating of soap chemicals by the appellant’s industry, amounts to use of power. In view of the clarification given by CBEC in their Circulars dated 22/3/68 and 25/3/68, we find that there was no reason for not foll .....

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/347-350/2007-EX[DB] - FINAL ORDER NO-70786-70789/2016 - Dated:- 23-8-2016 - Mr. Anil Choudhary, Member (Judicial)And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan, Advocate & Shri Atul Gupta, Advocate for Appellants Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Mr. Anil Choudhary These appeals arise from Order-in-Original No. 33/Commr./MP/2006 dated 15.11.2006 passed by the Commissioner of Central Excise, Kanpur. 2. The brief facts of the case are that t .....

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t appeared to revenue that the use of natural gas or gas for heating, in manufacture of the soap, is use of power for manufacturing and accordingly, the appellant is liable to pay Excise Duty on the soap manufactured by them. 3. The appellant appeared and contested the SCN along with other grounds and stated that it has been clarified by the CBEC vide Circular F.No. B2/9/68-CX dated 25/3/68, clarifying, the use of gas for heating cannot be treated as use of power in any process of manufacture of .....

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for welding steel, furniture parts will not be considered as use of power, is hereby confirmed . It appears that insofar as electric welding is concerned, the State Government Authorities are responsible for the Administration of the factories, has treated as use of power in the process of manufacture. The Circular further refers to a reference made from Asst. Collector of Central Excise, Rampur who had enquired, whether - using Gas for welding Steel furniture parts should be considered as using .....

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under Section 11 AC read with Rule 25 of CCR. Further, confiscation of 111366 KG of Doctor Brand Laundry soap valued at ₹ 22,31,993/- seized on 24/01/2006, was also made with option to redeem on payment of redemption fine of ₹ 7 lakhs. Further, penalty of ₹ 1.00 lakh was imposed under Rule 25 (b) (c) and (d) of CER, 2001-2002. Further, penalty of ₹ 5 Lakhs was imposed on the Managing Director, Shri Mahendra Kumar Jain, penalty of ₹ 5 lakhs on Shri Anoop Kumar, Autho .....

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xcise Act. The ld. Counsel also taken us through the dictionary meaning of the word power from Oxford Advance learner s Dictionary of current English 6th addition, Chambers English Dictionary, Longman Dictionary of contempary English. In all these dictionaries power has been defined as electrical energy . The ld. Counsel also points out that ld. Commissioner have misdirected himself as he has failed to refer to the CBEC Circular and have not assigned any reason for differing with the same. The l .....

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