2015 (8) TMI 1062

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....Industrial Unit and, therefore, they have been exempted from payment of excise duty under Notification No.13/92 CE dated 14.05.1992. As per the declaration filed at the relevant time, the manufacturing value of the goods was less than Rs. 30 lakhs. The Officers of the Central Excise Department visited the factory premises of the respondents on 05.12.1997 and conducted a search at their business premises as well. During that search the Officers found that apart from the Domestic Electrical Appliances manufactured under the brand name 'Sunrise', there were products of the same description lying in the premises bearing brand names 'National', 'Omega' and 'Philips' etc. Those goods were seized. The value of those....

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....s with the brand names 'National', 'Omega' and 'Philips' etc. are concerned, which were recovered from the premises, the explanation given by the respondents was that these goods were purchased from the market and sold to various customers inasmuch as, apart from the manufacturing, the respondents were also doing trading business i.e. purchasing the goods of the aforesaid description from the market and selling the same to the prospective consumers. Regarding the declaration filed under Rule 173B of the Rules it was explained that since the value of the goods manufactured by the respondents was exceeding the limit of Rs. 30 lakhs, revised declaration was filed on 22.12.1997 wherein it was declared that the respondent....

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....39; etc. Another finding of fact which was arrived at by the Tribunal is that the genuineness of the invoices, on the basis of which the demand of Rs. 19,64,020.25 of excise duty was raised, is doubtful. As pointed out above, the Adjudicating Authority had taken into consideration the conduct of the respondents itself in filing the declaration under Rule 173B of the Rules. We have been shown the copy of the said declaration. This declaration nowhere mentions that the respondents are producing goods under the brand names 'National', 'Omega' and 'Philips' etc. On the contrary, it is very categorically stated in the declaration that the respondents are affixing the brand name 'Sunrise' on all their goods and ....