9911796707
TMI Blog2024 (5) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... ta, dated June 27, 2023, allowing the six appeals filed by the respondents herein. 1. The revenue has raised the following substantial questions of law for consideration: (i) Whether the learned Tribunal has committed gross error of law by not appreciating the provision of section 2(f) of the Central Excise Act, 1944, which includes all the activities incidental and ancillary to completion of manufacture of products, especially when the respondent has declared himself manufacturer and participated in tender procedure as manufacturer and complied all the conditions as of a manufacturer, can be considered as trader? (ii) Whether the order passed by the learned Tribunal is liable to be set aside or not? 2. The respondents in all these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was no testing facility inside the said premises. An inventory was taken by the department, which clearly shows lack of manufacturing facility. 5. One more crucial issue that the learned Tribunal has taken note of is that between the year 2007, when the investigations had been initiated, and the year of 2010, when investigation was resumed, no additional evidence was brought on record by the revenue in order to counter the respondent's contentions. The revenue also could not adduce any positive evidence of clandestine manufacture by the respondent or incriminating evidence showing procurement of unaccounted raw materials/semi-processed goods for the purpose of further manufacturing/job work or discovering of undisclosed manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l by the respondents to establish their cases. 9. Thereafter, the learned Tribunal proceeded to deal with the crucial issues of the matter, namely co-relatable purchases and sales; duty paid on purchases; job work; testing at third party premises; demand on sale of materials to private parties and sale of wires, channels, angles etc. and non-existence of alleged four suppliers; physical movement of goods. 10. Under all the aforementioned sub-headings, the learned Tribunal has dealt with the issue precisely after appreciating the documents which were placed by the respondents before it. Then, the learned Tribunal proceeded to consider as to whether penalty could have been imposed and came to the conclusion that the activities undertaken by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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