2009 (12) TMI 823

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....manufacture various models of Bicycles and its parts chargeable to Central Excise Duty under sub-heading 8712.00 and 8714.00 respectively. They have a unit (Unit-I) at Hero Nagar, G.T. Road, Ludhiana and Unit-II at Plot No. 8, Site IV, Industrial Area, Sahibabad, Ghaziabad. M/s. K.S. Munjal Industries (hereinafter referred to as KSM) is another manufacturer of Bicycles at E-601/602, Phase-VII, Foc....

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....imately sold by Unit II of the Appellant company. It is on this basis that two show cause notices dated 4-6-03 and 26-9-03 were issued to Unit I as well as Unit II of the Appellant company and also to KSM for demand of differential duty amounting to Rs. 1,51,237/- and Rs. 62,667/- respectively for March, 2002 - September, 2002 and October, 2002 - February, 2003 periods respectively. The show cause....

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....issioner' s order. 1.2 It is against this order of Assistant Commissioner that the present appeal has been filed. 2. None appeared for the Appellant. 2.1 Heard Shri B.K. Singh, Jt. CDR representing the Department who defended the impugned order reiterating the Commissioner (Appeals)'s findings. He emphasised that since the sale has taken place at the premises of Unit II of the Appellants, duty ....

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....ctional Deputy/Assistant Commissioner, Ludhiana in whose jurisdiction the short payment had taken place. However, the duty demand in this regard, confirmed by Assistant Commissioner, Central Excise Division - III Ghaziabad, for short payment of duty by Ludhiana Unit of the Appellant, located within the jurisdiction of a different Commissionerate, being beyond jurisdiction, is not sustainable. 4.1....