2015 (10) TMI 1672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr Mohd. Yusuf, Addl. Com. (AR) ORDER Per: Archana Wadhwa: The brief facts of the subject matter are that the appellants are manufacturers of motor vehicle parts falling under Chapter 87 of the Central Excise Tariff and were clearing goods on payment of duty @ 9.6% availing the benefit of Notification NO.9/2003 dated 1.3.2003. They cleared goods worth Rs. 25,40,748/- and discharged approp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t conducted in June 2006, it was noticed that from 1.7.2003 onwards the appellants continued manufacturing in the same premises for the same customers in the same name and style i.e., M/s. Sudha Eng. Works and cleared goods without payment of duty. The value of goods so cleared during the period July 2003 to May 2004 worked out to Rs. 87,64,673/-. It was also noticed that the appellants at the tim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner (A), he upheld the same. Hence the present appeal. 2. Learned advocate appearing for the appellant makes it clear that the appellant is not challenging the duty confirmation or confirmation of interest and only challenge is for imposition of penalty upon the appellant. He submits that the earlier manufacturer under the name and style of M/s. Sudha Engineering was a proprietary con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is also their stand that they did not avail any benefit of CENVAT credit or duty paid on the inputs and used in the manufacture of such exempted goods. I find that inasmuch as all the goods were cleared on paper transactions and all the documents were maintained by the appellant, no malafide can be attributed to them. There could be a bona fide belief on their part that the new unit with a ne....