2016 (9) TMI 580

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....), for the Appellant. ORDER Per R. Periasami  Revenue filed this appeal against the Order-in-Original passed by the Commissioner of Central Excise dated 12.09.2003. 2. The issue involved in this appeal relates to manufacture and clearance of Gas Conversion Kits without payment of duty and without following Central Excise procedures. The Commissioner in his order confirmed the duty....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... neither appeared nor intimated. The matter was listed on 25/06/2015, 8/9/2015, 26/11/2015 and 11/01/2016. In the absence of any reply from the respondent, the Bench directed the Revenue to serve notice. The Ld. AR informs that the jurisdictional officers informed that the respondent Shri S.C. Rajan is not present in any of the four addresses. Accordingly, the Revenue appeal is taken up for dispos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Kit is not excisable. On perusal of records we find that the respondent has developed the design, manufacturing and selling of Gas Conversion Kits based on the imported Gas Conversion Kits Gas Conversion Kits. The adjudicating authority at para 72.2 held that what was cleared are individual parts. We find that the Gas Conversion Kits were cleared that brand name of Lovoto. Whereas the adjudicati....