TaxTMI 
TaxTMI 
TaxTMI 
2009 (10) TMI 731
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....dent. ORDER Learned Counsel Shri R. Pal Singh submits that when there was no commencement of manufacture itself, there cannot be any closure. Had manufacturing been commenced, that would have been done in the factory. For reasons beyond control, no manufacturing operation could be carried out. Anticipating that manufacture shall be carried out, appellant obtained permission under Rule 15 of the ....
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....hat the appellant has commenced manufacture. Shri Pal, AR also submits that in reply to show cause notice, the appellant has stated to the authorities that unless there is production, no duty becomes payable. Even if machines have been installed, in absence of production, duty is not payable. It was replied that the department has not gathered any evidence against the appellant to show that manufa....
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....ound by the department to have been manufactured nor even there was evidence to show that the appellant had carried out manufacture. We do appreciate that the scheme of excise levy is to levy duty only in the event of manufacture. Such event is absent without any contrary evidence on record by Revenue. However, to resolve the dispute whether there was any manufacture carried out, the authorities h....