2013 (5) TMI 407

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....t (AR) JUDGEMENT P. G. Chacko; These appeals are directed against the appellate Commissioner's order upholding the Assistant Commissioner's order. The Assistant Commissioner had, in adjudication of show-cause notice dated 19.7.2006, passed the following order:    (i) I confirm the show cause notice C.No.V/48/15/27/2006-Adjn. Dtd.19.07.2006 and demand central excise duty of Rs....

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.... under Rule 26 of Central Excise Rules, 2002. 2. The impugned demand of duty is on the goods (corrugated boxes) manufactured by Srinidhi Packaging (Proprietor Shri Ashok Kumar) and cleared without payment of duty, to various customers under invoices of Aabcee Packaging (Proprietor Shri Raja Ram Reddy, father of Shri Ashok Kumar) during the period from November 2004 to December 2005. The lower a....

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....214/86-CE cannot be denied to the appellants on procedural grounds. According to the learned counsel, neither the non-filing of declaration by the raw material supplier (Aabcee Packaging), nor the use of their invoices by the appellants for clearance of the goods in question would hit the appellants claim for exemption under the above Notification. After hearing the learned Superintendent (AR), I ....

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....der those of the so-called job worker. There is also no evidence of the goods having suffered duty at the hands of the buyers. On this factual matrix, the appellant cannot claim the benefit of the above notification. The statement given by Shri Ashok Kumar under Section 14 of the Central Excise Act indicates that his factory was set up way back in April 2004 and started manufacturing activity sinc....