TMI Blog2017 (3) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... accountal instatutory records with effect from 1.6.2006 despite knowing that duty of Central Excise was imposed on packing/ repacking, labeling/ re-labelling of parts of automobiles w.e.f. June 1, 2006 - demand upheld - appeal dismissed - decided against appellant. - E/3070, 3071, 3072/2010-EX[DB] - FINAL ORDER NO. __50743-50745/2017-Ex(DB) - Dated:- 9-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Sh.Ashik Dhingra, Advocate for the Appellant Sh. R.K. Manjhi, DR for the Respondent ORDER The appellants namely Perfect Auto Spares, Shri S.C Thareja and Shri M.L Thareja are in appeal against Order-in-Appeal No. 109 To 111 dated 25.06.2010 passed by Commissioner (Appeals), Delhi-I, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 27, 2006 by the Officers of Central Excise Division-II, Delhi-I. The officers were of the view that the Appellant is engaged in the manufacture of goods in brand name of KALCO KT and PAS and since the premises belonged to the Appellant and not Kalco Trading, benefit of exemption from duty under Notification No. 8/2003-CE dated March 1, 2003 was not available in respect of KALCO and KT branded goods as such brands did not belong to the Appellant and the same were liable to Excise Duty since June 1, 2006. iv. A Show Cause Notice (SCN) dated 25.04.2007 was issued to the appellants and others accordingly. The said notice was adjudicated vide Order-in-Original dated 28.01.2009 inter alia confirming demands and imposing penalties as menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts on the record, the submissions of both the sides and the case law cited, it appears that the assessee appellant has not been maintaining day-to-day account of the manufactured goods and it is also on record that they did not register themselves with the Central Excise Department, nor they filed any declaration indicating manufacture of the subject goods and they also failed to declare the stock of the goods as on 1.06.2006, the date with effect from which parts of automobiles were put in Schedule III of the Central Excise Tariff Act, 1985 and in terms of Notification No. 2/2006-CE(NT) dated 1 st March, 2006 Central Excise duty became payable on the said goods as per MRP under Section 4A of Central Excise Act , 1944. 6.1 The Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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