TaxTMI 
TaxTMI 
2011 (5) TMI 776
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.... the order-in-appeal, this amount has become refundable. The Revenue is seeking a stay on the order of the Commissioner (Appeal) so that the money deposited need not be refunded to the Respondents during the pendency of the Appeal. 2. The Respondents are manufacturers of electronic items like Electronic rectifiers, Flashers, Regulators. The Respondents claim that they were eligible for exemption under Notification 8/2003-C.E., dated 1-3-2003 for small scale units. They had not taken out registration as per Rule 9 of Central Excise Rules and they were not filing any returns. 3. The factory of the Respondents is located at 3184, A/229, Chander Nagar, Trinagar, Delhi-35. The Respondents also have a shop at 1164/8, Naiwala, Karol Ba....
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....ng authority. Consequently the amount of Rs. 16 lakhs deposited during investigation has become refundable. 5. The Ld. DR submits that during investigation the Proprietor of Respondents accepted clandestine manufacture and clearance and paid Rs. 16 lakhs towards his liability. The finding of the Commissioner (Appeal) ignoring such admission is perverse. 6. The Counsel for Respondents states that the entire case relates to goods bought by the Respondents and sold and does not relate to goods manufactured. He submits that the refund of money collected, under coercion, should not be delayed. 7. To decide whether prima facie the Commissioner (Appeal) has made any mistake or acted in any arbitrary manner, we have scrutinized th....
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....ean that all the goods sold from the shop of the Respondents were manufactured at the factory of the Respondents. 8. The major part of the seizure is at the shop and not at the factory. The SCN is not clear on the issue as to what are the goods seized at the shop and whether the Respondent had the capability of manufacturing the seized goods at his factory. To quote one example electrical bulbs is one item for which excise duty is demanded from the Respondent. The Respondent says that he had no facility for manufacturing electrical bulbs for automobiles. The goods are seized from the shop for the reason that they were not able to produce the documents under which the goods were brought into the shop. The Revenue had detected evidence ....