TaxTMI 
TaxTMI 
2015 (9) TMI 294
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....er (P) Ltd. Kasauli Road, Parwanoo (Himachal Pradesh) (hereinafter referred to as M/s.Acme) are manufacturers of telecommunication green shelter system for supply to telecommunication companies. The telecommunication green shelters consist of four major components battery management system electrical panel, air-cooling system and voltage regulators, all of which are covered by heading 8536 of the Tariff. M/s.Acme were located in the area specified under Notification No.50/2003-CE and were availing full duty exemption under this Notification and there is no dispute that in this regard they had submitted the required declaration to the Jurisdictional Central Excise Officers M/s.MI Telecom Solutions Pvt. Ltd., A-46, Okhla Indl. Area, Phase-I, ....
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....tion No.214/1986-CE. It is on this basis that the Commissioner, Central Excise Delhi -II after issue of show cause notice, passed the order dated 30th March, 2010 by which he confirmed the duty demand of Rs. 2,48,18,445/- against MI Telecom under proviso to section 11A (1) of the Central Excise Act 1944 alongwith interest thereon under section 11AB and ordered appropriation of an amount of Rs. 1,13,00,000 paid by M/s.MI Telecom before adjudication of the matter towards duty liability and besides this imposed penalty of Rs. 2,48,18,445/- against M/s.MI Telecom under section 11 AC of Central Excise Act, 1944. Besides this, the Commissioner imposed penalty of Rs. 25,00,000/-on Shri Ashok Kumar, Director of MI Telecom and penalty of Rs. 1,25,00....
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....goods being cleared to M/s Acme are marketable and if the goods are not marketable there would be no duty liability for M/s.MI Telecom, that in this regard, he relies upon the judgment of the Tribunal in the case of M/s. Alumeco India Extrusion Ltd. vs. CCE, Hyderabad-I reported in 2010 (249) ELT 577 (Tri.-Bang.) wherein in the background of similar facts, where M/s.Alumeco India Extrusion Ltd. were making Aluminium profiles out of the aluminium ingots received for the principal manufacturers located in the exempted area and availing area based exemption, the Tribunal held that burden of proving the marketability of the aluminium profiles being cleared by M/s. Alumeco India Extrusion Ltd. to the principal manufacturers on job work basis is ....
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....ommunication green shelter systems for telecom Companies, which consists of battery management system, electrical panel and air cooling system and regulator. The undisputed facts are that M/s. Acme were sending cabinets for battery management system, blank cabinets for electrical panel and air-cooling system panel and cabinets for regulators to MI Telecom for certain job work. M/s. MI Telecom were fixing switches, heat sinks and motors in the cabinet for battery management system. Similarly in the blank electrical panel, M/s.MI Telecom were fixing DIN Rails/conduits with the help of screws and there after were mounting transformer MCBs etc. However, no PCBs mounting or wiring was being done. In the air-cooling panels received from M/s.Acme,....