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TMI Blog2018 (5) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Rs. 48,29,075 from the first, Rs. 2,16,895 from the second and for imposition consequential penalties in relation to alleged clearance of textile auxiliary chemicals between 1993 to 1998 without payment of duties of central excise. The facility of M/s Maheshwari Dye Chem had been taken over by M/s Durrant Chemical Industries, a proprietary enterprise of Shri Kedarmal Baheti, in December 1996. 3. It was alleged that M/s Maheshwari Dyechem and the successor unit had manufactured and cleared textile auxiliary chemicals , viz., micro plus , micro-x , and micro-conc classified under heading 38.09 of the First Schedule to the Central Excise Tariff Act, 1985. The adjudicating authority, vide order dated 23rd December 1998, confirmed duty liability of Rs. 22,16,106 on appellant and Rs. 2,14,895 on M/s Durrant Chemical Industries, along with interest thereon, and imposed appropriate penalties. The said liabilities, on being assailed before the Tribunal, was disposed off vide order dated 20th May 2005, by remand after modifying penalties for re-computing the duty liability. 4. The case was re-adjudicated by the Commissioner vide order-in-original dated 17th November 2005. In the meanwh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em. These two appeals are only of consequence in the light of outcome of the main appeal and, hence, are disposed off together with the first. 8. From the record, it appears that, on 5th September 1997, a search was conducted at the business premises of M/s Durrant Chemical Industries with follow-up searches at the Bhilwara unit of the appellant as documents pertaining to the appellant were said to have been stored there. The details of facility and the seizure of documents were recorded in panchnama and statements of key persons were also recorded. Though it was claimed that it was the Bhilwara unit which was engaged in the manufacture micro emulsion concentrate (MECT) that was sent to the appellant at Ahmedabad for dilution by adding water before supply in market, it was alleged by central excise authorities that it was the appellant who had engaged in manufacture of goods that were liable to duty. 9. We have heard Shri Paresh M. Dave, Learned Counsel for the appellant, and Learned Authorized Representative. 10. After hearing both the sides at length it is evident that the present dispute pertains to the period between 1993 and 1996 on the issue of manufacture having been unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stirrer machines and the resultant textile auxiliary chemicals were marketed by them under the name of micro film and micro-X and elastomer , that the principal raw material was amino silicon in which water and emulsifier were mixed in the machine to obtain the final product. 13. The process of manufacture of textile auxiliary chemical requires addition of emulsifier which serves as an active agent with the base material and the resultant products are distinguishable from the input in name, quality, character and use. Consequently, the process carried out by the appellant is undoubtedly manufacture within the meaning of section 2(f) of Central Excise Act, 1944. 14. The submission made on behalf of appellant does not suffice to controvert the specific findings, based on statements and panchnama, that appellant was in possession of the machinery at Ahmedabad before December 1997 and their claim of mere trading, on the basis of lack of machinery, is not tenable. The closure of the unit, or change in name, coupled with absence of evidence of overt manufacture and casting of aspersions on the reliability of paper slips cannot alter the finding that the machines were received by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen, at that same altar, the interests of other litigants, not concerned in that particular dispute, are also sacrificed. Our angst cannot but be the anguish of all those who are called to ensure that the march of justice is unimpeded and continues to serve the greater purpose of survival of civilized society. 18. It is inevitable that one of the litigants in a proceeding must fail, in part if not in entirety, despite which the litigant places itself in the jurisdiction of a court out of respect for civilized behavior that should ever distinguish all human intercourse and borne out of belief in the fairness of that institution. The outcome of a dispute, whether favourable or otherwise, is, without exception, acclaimed with a gratitude to the institution that has facilitated the peaceful articulation of the particular grievance. A threat to have the matter re-appraised by a higher court is not only an unseemly substitute but also demonstrates contempt for the entire appellate mechanism as well for the litigant. A right that is inherently available to disappointed litigants is not a weapon that needs to flashed in the manner that violence surrounds forcible concurrence - unless it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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