9911796707
TMI Blog2016 (12) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... lers, window rollers, drawer fittings, bed plate fittings, steel /aluminum brackets, rings , wheel castors for chairs/tables etc. Another respondent (M/s Hind Packers and Traders) are engaged in the manufacture of curtain rods and slide brackets of steel and aluminium. The officers of Central Excise conducted certain investigation in September 2002 regarding non-payment of central excise duty. During the course of investigation, the officers seized the excisable goods at the godown and factory of premises of these two respondent. Proceedings were initiated proposing confiscation of seized goods and for imposition of penalties on various persons. On completion of adjudication, the original authority ordered for confiscation of the goods valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on M/s Hind Packers and Traders. 4. Revenue is in appeal against this order. During the course of hearing, Id. Counsel for the respondents took a preliminary objection on the maintainability of appeals filed by Revenue on the ground that due authorization has not been given to any officers by the Committee of Commissioners. As such he argued that appeals are not maintainable in terms of Section 35B(2) of the Central Excise Act, 1944. 5. Ld. A.R. for Revenue contested the objection and submitted that the during relevant time, Commissioner, Delhi - I was holding charge of the post of Commissioner, Delhi-Il. As such, the Commissioner -I acted in the capacity of both the Commissioners and Review has been duly done. 6. We. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the grounds of appeal did not bring out any material fact or legal proposition to controvert the findings of the lower authority. In fact, the case involving the very same respondents came up for decision on Revenue's appeal before the Tribunal. The Tribunal vide Final Order No.A/53015/2016 dated 12.8.2016/ observed that no effort has been made by Revenue to establish that documentary evidence, the manufacture of excisable goods in the assessee's premises. In fact, the quantification of demand was simply made based on all goods seized from various premises with the brand name belonging to M/s Gulshan Metal Works. The finding of the lower authorities regarding existing manufacturing facility of M/s Gulshan Metal Works has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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