TMI Blog2016 (11) TMI 1522X X X X Extracts X X X X X X X X Extracts X X X X ..... ere very right in following the due and correct proper procedure, as laid down by the Department - there is no scope to interfere with the impugned order passed by Commissioner (Appeals) - appeal dismissed - decided against Revenue. - E/23/2011-EX(DB) - Final Order No. A/55911/2016-EX(DB) - Dated:- 23-11-2016 - Dr. Satish Chandra, President and Shri Ashok K. Arya, Member (T) Shri Yogesh Agarwal, Advocate, for the Appellant. Shri Binoj Cherian, AR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The Revenue is in appeal against the order-in-appeal dated 6-10-2010 passed by Commissioner (Appeals) whereunder demand of Central Excise duty of ₹ 38,81,772/- along with the interest and equivalent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring activities in actual is being carried out by the appellant and after receipt of these printed Identity Cards/Smart Cards, these are generally used by their customers to mark the attendance of their employee or avail access into their premises. Therefore, contrary to the presumptive observations made by the adjudicating authority vide Para 34 of the impugned Order, there is no direct evidence against the appellant to suggest that in addition to printing of these cards the appellants themselves have set or loaded any software/programme by themselves in these cards so as to make them liable to be classified under proposed Chapter heading and this fact brought about by the adjudicating authority is nothing but is an acquaintance of misconc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 2006, w.e.f. 1-1-2007, I find that without any substantive and tangible evidence, the activity undertaken by the appellant in the instant case was nothing but of printing of these cards liable merit their classification under Chapter heading 4901.90 and for which they were very right in following the due and correct proper procedure, as laid down by the Department. 3.1 After careful consideration of the facts of the case and submissions of the Revenue, we are of the considered view that the Revenue has not successfully countered the findings of the impugned order passed by the Commissioner (Appeals) given above; and we agree with above findings along with the reasons given in the said order. Therefore, there is no scope to in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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