TMI Blog2000 (8) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal may briefly be stated as under: 3. M/s. Mac Venetians are engaged in the manufacture of venetian blinds and vertical blinds classifiable under Chapters 76 and 66 respectively of the CETA. However, in the classification list effective from 7.12.89 they declared the vertical blinds being manufactured without the aid of power and claimed exemption from the whole of the duty under Notification No. 65/87 dated 1.3.87. This exemption was also accordingly claimed by them subsequently in the classification lists, but in order to ascertain as to whether the vertical blinds were being manufactured by them with or without the aid of power, the Central Excise officers visited the factory premises of M/s. Mac Venetians and found that the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 7. The learned Counsel has assailed the validity of the impugned order on the two grounds. Firstly that the impugned order against M/s. Mac Venetians had already been set aside by another Bench of the Tribunal and the case has been sent back for readjudication. Secondly, the duty had been confirmed on the appellants solely on the basis of the figures taken from the sales tax returns filed by them and no independent enquiry regarding the actual production or sale of the furniture was conducted by the Commissioner. 8. The learned JDR, on the other hand, while disputing both these grounds of the counsel, has argued that the figures shown in the sales tax returns by the appellants, had been rightly made the basis for confirmation of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner He even did not collect any evidence regarding purchase of the raw materials consumption of electricity and the number of labourers employed by the appellants in connection with the manufacture of furniture, during the disputed period. No presumption that whatever income was shown by them in the sales tax return for the year 1992-93 was the result of sale of furniture by the appellants, could be legally drawn by the Commissioner. He was duty bound to hold an independent enquiry regarding the actual manufacture and clearances of the furniture, made by the appellants during the period in question. For having not so done his impugned order cannot be legally sustained. 12. In the light of the discussion made above, both the grounds put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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