TaxTMI 
TaxTMI 
2015 (2) TMI 232
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....substantial questions of law: "1. Whether in the facts and circumstances of the case, the Tribunal is right in holding that the appellant is the manufacturer in the absence of any machineries in the premises? 2. Whether the Tribunal is right in rejecting the applications to raise additional evidence which goes to the root of the matter that there were no machineries available and the fact of manufacture is totally wrong?" 2. The appellant/assessee is engaged in the manufacturing of tools, dies, jigs and fixtures and sheet metal components in the premises at No.367 Chettipalayam Road, Malu....
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.... have machinery or infrastructure for the manufacture of T 72 cooling systems parts in their alleged second premises. Hence, the assessee stated that in the absence of suppression with intention to evade payment of duty, Section 11AC of the Central Excise Act cannot be made applicable. 4. Not satisfied with the reply filed by the assessee, the Adjudicating Authority passed an order confirming the confiscation, duty and penalty in respect of the assessee as well as of the co-noticee. 5. Aggrieved by the order of the Adjudicating Authority, the assessee preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal. 6. The Tribunal, by following the decision in the case of Srichakra Tyres v. CCE reported in ....
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....peal No(s). 2878 - 2879 of 2008 allowed the appeal filed by the Department by way of remand holding as follows: "Notice was issued and during the pendency of the aforesaid appeals in this Court, a similar issue came to be decided by the Constitution Bench of this Court in Commissioner of Central Excise, New Delhi vs. Hari Chand Shri Gopal and others reported in 2011(1) SCC 236. In the said case, the Constitution Bench of this Court considered the matter of exemption and also the pre-conditions for entitlement to avail such exemption. While deciding the said matter, this Court held that the Tribunal has committed an error in overlooking the object and purpo....