1985 (3) TMI 262

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....l Engineering Corporation said to be business name and style of a young Engineering Graduate (who says he was not conversant with Central Excise Rules and Regulations) hereinafter called appellant, are the outcome of visit dated 5-6-74 by Preventive officers of Central Excise Bareilly to appellants premises. The Excise authorities found six coolers two complete and four partly assembled, and valued at ₹ 4,105/- at the appellant's shop. On further investigation, the authorities also found that the appellant had sold component parts of coolers through different sales vouchers to different consumers. It was found that the appellant had assembled these component parts into coolers at the consumer premises. show cause notice dated 23-9-74 ....

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....ts. In terms of the appellant prayer, the decision is confined to demand of duty on 22 coolers and the quantum of penalty. In this connection, the Assistant Collector of Central Excise in his order observed, "Although the party had not issued any voucher for full and complete coolers, but these had been issued for component parts and cabinets, but the fact remains that the cabinet of a cooler be utilised for any other purpose except manufacturing and completing a cooler by supplementing other component parts through different sale vouchers. In a number of cases, the party made out more than one vouchers for sale of all the component parts required in a cooler and recovered assembly charges as well". 4. The Appellate Collector in his order ....