2016 (10) TMI 453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndent was functioning from a godown and was dealing with different products such as Audio Compact Disc, Recorded Video Compact Disc, Blank Audio Cassettes of TDK Brand etc and were registered with Central Excise as trader of trading of excisable goods like polycarbonate. During the visit by Central Excise Officers on 30th June, 2003, they noticed that respondents were importing DVD/VCD players and Home theatre in finished form from China and stored in the said godown. The said goods were tested for workabilities and defects were rectified if required by replacing the part. Subsequently, stickers were pasted on the components inside the DVD/VCD players as a token of identification, since respondents undertook warranty of the sets. Further, l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Appeals). The Original authority had taken on record that the respondent filed an application on 19.02.2004 stating that the respondents have paid Central Excise Duty of Rs. 1,01,56,647/- on the goods cleared from 01.03.2003 to 30.06.2003 and requested Ld. Commissioner of Central Excise, Noida that as provided under Section 11A (2B) of Central Excise Act, 1944 further proceedings may be dropped. Deputy Commissioner of Central Excise through his letter dated 08.07.2004 informed the respondents that Ld. Commissioner has accepted respondents application dated 19.02.2004 under said Section 11A (2B). Learned Commissioner (Appeals) has decided the appeal through the impugned order. The Commissioner (Appeals) has taken into consideration voluntar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt case and that Learned Commissioner (Appeals) has further observed that before granting extension a show cause notice should have been issued and personal hearing should have been granted appear to have challenged the inherent powers of commissioner vested under the provisions of Section 110 (2) of Customs Act, 1962 and that said provisions do not annex any such preconditions for extending the period to issue show cause notice. 5.   Heard the learned Departmental Representative who has reiterated the submission in the grounds of appeal. 6.  Learned Counsel for the respondent has submitted that as on 01.03.2003 there was no change in their activity of pasting stickers on the imported goods and marketing them and by way....