TMI Blog2008 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... hri M. Veeraiyan, Member (T) Shri V. Laxmikumaran, Advocate, for the Appellant. Shri M.M. Singh, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - Excise Appeal No. 4018 of 2006 is by M/s. Goyal MG Gases Private Limited against the order of the Commissioner No. 02/Commr/GZB/2006 dated 27-9-2006. 1.2 Excise Appeal No. 4019 of 2006 is by Shri P.K. Gupta, Vice-President of said appellant-company against imposition of penalty of Rs. 2,50,000/- by the same order. 2. Heard both sides. ld DR also filed a written submission reiterating the findings of the Commissioner on the demands relating to hydrogen trolleys and helium quads. He also reiterated the plea for retaining the penalty of Rs. 2.5 lakh imposed on Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng rest of the work the finished product have been cleared without payment of duty. On this ground duty demand of Rs. 89,89,596/- was proposed in respect of 55 hydrogen trolleys and duty demand of Rs. 22,77,360/- was sought to be demanded on 60 helium quads. (ii) The demands were also proposed on other grounds. (e)Commissioner vide his impugned order dated 27-9-2006 confirmed total demand of Rs. 1,29,66,911/-. He also imposed a penalty of Rs. 1,29,66,911/-. He ordered confiscation of plant and machinery and allowed redemption of the same on payment of fine of Rs. 5,00,000/-. He also imposed penalty of Rs. 2,50,000/- on Shri P.K. Gupta, Vice-President. (f) The duty demanded included the following amounts. Sl No . De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under Heading 8479. It was contended that such an inference and finding are based only on presumption. (iv) The hydrogen trolleys consist of two parts one manufactured of steel frames and the other its attachment to trailers to convert it into hydrogen trolleys. Even if it was held that they have manufactured such hydrogen trolleys, the same should be considered as special purpose motor vehicle and eligible for exemption. 5.1 Learned DR submits that the party has not produced enough evidence to prove that the frames and trolleys completed in all respects were received from the job workers and no further activities was undertaken by the appellant. The manifold and pigtail connections were fabricated at the appellant's premises and fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trolleys merely on the ground that the appellant failed to substantiate that activities relating to manufacture of quad was under taken at the job workers end. No evidence from the job workers' end about the nature of materials received by them, activities undertaken by them, or the condition in which the goods were sent back by them to the appellant has been relied upon. No reliable evidence from the appellant's end has been relied upon to show that the manufacturing activities have taken place in the premises of the appellant-company. The Commissioner has inferred, merely based on presumption, that the quad like structure has been developed into equipment or appliances having individual function by the appellant and merit classification u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention was that originally duty was paid in February 1997 on the 7 LP/HP vaporizer; but they were subsequently cleared on different dates preparing the challans. There was no explanation as to circumstances as to why the goods on which duty was paid was kept in the factory without any intimation to the department. They were not able to produce any evidence that the consignment of which duty was paid in February 1997 relates to the same consignment cleared in later months. This claim of the appellant is, on the face of it, not acceptable. Therefore, the demand of Rs. 1,36,500/- deserves to be confirmed. Regarding a demand of Rs. 1,97,000/-, the Department holds that it relates to clearance of 26 pressure building coils separately whereas the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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