9911796707
TMI Blog2022 (5) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 by the officers of Central Excise Commissionerate Indore. Various incriminating documents were recovered and seized. Panchnama of the even date, statements of all concerned were recorded. Based on those statements and the documents seized that the Show Cause Notice CN No. V(39)15-04/2016 dated 26.9.2016 was served upon the appellant proposing the recovery of an amount of Rs.1,38,20,036/- along with interest and penalty. The proposal was initially confirmed vide Order-in-Original No. 07/2017-18 dated 25.10.2017. The appeal thereof had been partly allowed by Commissioner (Appeals) whereby the entire demand and penalties have been dropped/set aside except for an amount of demand and penalty of Rs. 12,17,012/-. Still being aggrieved, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Nos. 54473-54476/2017, Passed by CESTAT (Delhi) 2. Surya Wires Pvt Ltd. vs CC CE & ST Raipur [2021 (376 ELT 550 (Tri-Del)] 3. Pahwa Chemicals Pvt Ltd. vs CCE, Delhi [2005 (189) ELT 257] 4. Continental Foundation Joint Venture vs. CCE Chandigarh [2007 (216) ELT 177 (SC)] 4. Learned Counsel has also assailed the order on the ground of wrong invocation of extended period of limitation by issuing the impugned show cause notice. Reliance has been placed on the decision of Hon'ble Apex Court in the case of Continental Foundation Joint Venture vs CCE, Chandigarh reported as (supra). With these submissions, learned Counsel has prayed that order under challenge be set aside and appeal to be allowed. 5. Per contra learned Departmental Repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he substantial condition for the exemption notification No. 83/94-CE dated 11.4.1994 has been complied with by the appellant with respect to the raw material supplied by Shri Mohan Lal Barfa." For the purpose, foremost the notification is perused. It reads as: "Job work - Exemption to goods specified in the SSI Exemption Notification No. 1/93-C.E., if manufactured on job work basis- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods:- (i) of the description specified in the Annexure to the notification of the Government of India in the Minis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 8424 (except mechanicl appliances which are not of a kind used in agriculture or horticulture), tariff items 8481 8041 8481 90 10, drawing and mathematical instrucments falling under sub heading 901720 or tariff items 8486 40 00 or kerosene pressure lanterns and parts thereof including gas mantles for use in kerosene pressure lanterns falling under heading 9405 of the said Schedule, as the case may be; and ]] (b) that in the event of his failure to do so, he undertakes to pay excise duty, if any, payable on such goods, but for the exemption contained in this notification, as if such goods were manufactured by the said supplier and sold on his own account :..." Perusal makes it clear that the exemption is available to job worker only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the appellant. Further, in his cross examination dated 20.09.2017, Shri Laxman Barfa had stated that had never purchased lead powder from the Appellant nor got any job work done through them. He admitted that brother, Mohanlal Barfa used to purchase battery scrap from him and used to sent to the Appellant for manufacture of lead powder on job work. He confirmed that his brother was doing trading of lead powder and that name of firm is 'AGM'. Further, he stated that he had purchased lead powder from his brother from time to time for use in his factory for manufacture of batteries. In this regard, I find that Shri Laxman Barfa, is owner of the factory named 'Makson Batteries' for manufacture of batteries. Lead powder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders. Learned Counsel for the appellant could not produce any such documents which may prove that job work goods had been sent to the factory of Shri Mohan Lal Barfa itself to be used in or in relation to the manufacture of such specified goods as are exempted from whole duty of excise leviable thereon under Notification No. 8/2003. 9. Coming to the issue of inclusion of extended period of limitation, though the learned Counsel has impressed upon several case laws impressing upon that there was no suppression on the part of the appellant but it is observed that appellant was entitled to SSI exemption only in terms of Notification No. 8/2003-CE and Notification No. 83/94. It has already been observed that substantial condition of said exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
