2016 (1) TMI 839

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....etty, Advocate For the Respondent : Shri R.K. Maji, Assistant Commissioner (AR) ORDER Per: M.V. Ravindran These two appeals are directed against Order-in-Appeal No. BR/120 &121/M-IV/2005 dated 17/08/2005. 2. Heard both sides and perused the records. 3. The issue in brief is in these appeals is regarding the confirmation of demand of duty for the period 1998-99, 1999-2000 on M/s. Rosana tools....

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....s that they are in the manufacturing of die blocks and moulds and cutting dies. It is his submission that in addition to such manufacturing activity, they also under take repair and rectification of the dies blocks, cutting dies and moulds as sent by their customers and charge separately as labor charges which are exempted and cannot be considered as an amount received for manufacturing activity. ....

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....given an opportunity to produce evidence before the adjudicating authority, the main appellant did not do so. 6. We have considered the submissions made by both sides and perused the records. 7. On perusal of records, it transpires that the issue involved is whether the lower authorities were correct in including an amount received by the appellant for discharge of duty liability on the allegati....

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...., did not accept the fact that the main appellant was doing repairing, come to conclusion it was amounting to manufacturing. We have perused the invoices (specimen invoice) issued by main appellant during the relevant period. These invoices as recovered by the department under panchnama, we see the signature of M/s. D'souza having seen the said invoices. On perusal of the invoices, it transpires t....