TaxTMI 
TaxTMI 
2015 (4) TMI 313
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....plastic. Some of the plastic items manufactured by them are cups, trays, plastic photo frames, plates, jugs, bucket etc. The appellant were availing the SSI exemption. They also have a shop in Karol Bagh, from where, in addition to the plastic items being manufactured by them in their Wazirpur factory, they also sell other gift items like vacuum cleaners, electric kettles, rice cookers etc. purchased from outside. On the goods being sold by them, whether manufactured by them or purchased from outside. On the goods being sold by them, whether manufactured by them or purchased from outside, in some cases, the name/logo of the customers was being printed on their request. The Jurisdictional Central Excise officers visited the appellant's f....
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....Excise Act, 1944 and beside this, penalty of Rs. 3,00,000/- each was imposed on Shri V.K. Malik and Shri Pankaj Malik, partners of the appellant firm under Rule 26 of the Central Excise Rules, 2002. On appeals being filed to Commissioner, the Commissioner (Appeals) against this order of the Additional Commissioner, the Commissioner (Appeals) vide order-in-apeal dated 08/11/13 upheld the Additional Commissioner's order. Though in course of proceedings before the Additional Commissioner as well as the Commissioner (Appeals), it was pleaded by the appellant that most of the articles mentioned in the Annexure to the show cause notice on which duty had been demanded are not plastic items and neither the appellant have capacity to manufacture....
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....r which the appellant have no capacity to manufacture, that bulk of the duty demand is made in respect of such items only, that even for printing the name/logo of the buyer on the goods sold including plastic items, the appellant do not have the facility in their factory and the printing of the name/logo is got done from outside, that in most of the cases where the duty has been demanded on the plastic items, no printing of the name or logo of the customers has been done, that the entire allegation is based on the statements of the buyers, that in any case, the duty demand is time barred as while the officers had visited the factory on 29/11/07, the show cause notice for demand of duty for the period from July 2007 to February 2012 has been....
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...., Stainless Steel Lunch Box, wall clocks, ball pens etc. The goods in respect of which the duty has been demanded are listed in the Annexure to the show cause notice. On going through the Annexure it is seen that most of the goods are not even the Inj. Moulded plastic articles which are manufactured by the appellant but the duty had been demanded in respect of those goods on the basis that the appellant have sold them by printing the brand name/logo of the customers. Though the appellant had given the break up of the goods purchased from outside and sold from their shop, but this plea had not been considered at all. Even the appellant's plea that they have no facility for printing of the customer's name/logo on the articles and that....