2015 (11) TMI 1551

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....h was designed, supplied & erected in their factory by Ion Exchange (India) Ltd. the erection and commissioning of the Plant started in May, 1995 & was completed in August, 1995. The Supt. Of Central Excise recorded statement on 02/12/98 of one Mr. Rao (Supd. Of Appellant) who submitted that they had placed order on Ion Exchange for a water treatment Plant from the design stage to the commissioning of the Plant. He also submitted photocopies of purchase order dated 25/4/94 and contract order dated 25/9/94 and photocopies of the 10 invoices of Ion Exchange covering the supply & erection of the water different plant. It was further explained that invoices were raised for raisin, pressure vessel, PLC, Control Panel, cabling, design and enginee....

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....nt, and as the activity amounts of manufacture, it is sufficient to prove the intention to evade payment of duty. 5.  Being aggrieved the appellant is before this Tribunal. The learned Counsel for the appellant argues, that is evident from the show cause notice that there is no finding of any contumacious conduct or any allegation to that effect. He further relies on the ruling of this Tribunal in their own case, by a division bench of this Tribunal reported at 2002 (150) ELT 1235 wherein under the similar facts and circumstances, this Tribunal following the Larger Bench's decision in the appellant's own case being final Order No. 790/2002 dated 16/07/2002, upheld the contention of Ion Exchange and set aside the demand and penalty a....