TMI Blog2017 (9) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... in nature - appeal allowed - decided in favor of appellant. - E/2193-2194/2009-EX [DB] - A/70979-70980/2017-EX[DB] - Dated:- 28-8-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Anurag Mishra, for Appellant Shri Rajiv Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of common impugned Order-in-Original No. 01/Commr./GZB/2009 dated 12/05/2009 passed by Commissioner of Central Excise, Ghaziabad. Therefore, the said two appeals are taken together for decision. 2. The brief facts of the case are that the appellants were issued with a Show Cause Notice dated 02/07/2003, wherein it was alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal dated 24/03/2004 was set aside and the matter was remanded back to the Original Authority. The finding by this Tribunal was as follows:- 6. Considered the submissions made at length by both the sides and perused the record. The whole issue in this case is regarding the capacity to manufacture the huge quantity of mosquito nets that was supplied by the appellant No.1 to HSCC. It is undisputed that the appellant has posed before the HSCC as manufacturer of mosquito nets. At the same time, the capacity of the appellant to manufacture such a huge quantity of mosquito nets has to be taken into consideration before arriving at the conclusion whether the appellant No. 1 has manufactured the said quantity of mosquito nets in his own fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of mosquito nets in his factory premises. Coupled to this confusion, the certificate given by the Chartered Engineer indicates that the appellant could manufacture 36,000 Nos. of mosquito nets with the available sewing machines would indicate that there was some miss-match of the supply and the production capacity of the appellant. The lower authority has to consider all the relevant evidences which has been putforth by the appellant to indicate, that they had in fact purchased the mosquito nets and supplied to HSCC, posing as a manufacturer, has to be considered as manufactured items. It is for the Revenue to first establish that appellant had the capacity to manufacture the quantity of mosquito nets supplied by him to the HSCC and that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001-02, the appellant had 17520 hours (365 days x 24 hours) and during the relevant period i.e. 2000-01 2001-02 the factory of the appellant was having 20 sewing machines and each machine manufactured five Mosquito Bednets per hour and in two years appellant could manufacture 17,52,000 Mosquito Bednets. He submitted that the entire finding by the Original Authority that the appellant had capacity to manufacture (2,86,687 numbers of Mosquito Nets) during the period from 2000-01 to 2001-02 and that the said findings is on the basis of presumptions. He, therefore, prayed for setting aside the said impugned Order-in-Original. 5. This Bench questioned the ld. D. R. to find out from the record and established that it was available on the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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