2014 (2) TMI 588

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....gaged in procuring indigenously, or in importing electrical equipments such as Power Meters, Control Panels, Infra-Red Thermometers, PID Controllers, Non-Contract I.R. Sensors, SMPS, Span Power Supply Controllers, SC Adopter, Duplex MM/SC Digital MM etc. and selling the same to the manufacturers of the excisable goods who availed of central excise duty on such capital goods. Since they were engaged in the trading activity, the Applicant had taken the Central Excise Registration as a dealer. It is the contention of the Applicant, that they were experiencing difficulties in the matter of trading their goods and fixing their price under their invoices, inasmuch as they had to declare the duty already paid by the manufacturers, from where their....

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....d obtained the Central Excise Registration as a dealer and during the period when they took the Central Excise Registration for manufacture of excisable goods. It is noticed that during the course of investigation, the Officers of Central Excise had recorded statements of various persons of the assessee company, Director of the said assessee company and various customers. They had also examined the audited balance sheet for the year, 2005-06, wherein for the purpose of tax data with the income tax department, the Applicant had disclosed themselves as a manufacturer of all the above items. As regards the various processes carried out before the items procured were sold to various customers, it has been stated by Shri Sanjay Saha, Production-....

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....heir brand name also. It is the finding of the ld. Adjudicating Commissioner that various customers in their statements had admitted that there was no difference in the items procured from the assessee, when they were registered as a dealer or as the case may be, and thereafter, when they were registered as a manufacturer. It is also evident from the statement of Shri S.Mukherjee of the Quality Control Department that the items received from the Production Department and on completion of Quality Control Test thereof, the said items were forwarded to the Despatch Section. Otherwise, the items were returned to the Production Department. In view of the above-stated facts, we find that it is not the case where the Applicant was merely purchasin....