TaxTMI 
TaxTMI 
2017 (4) TMI 382
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....hane) was not included in the aggregate value of the clearance of the appellant. On addition of that value, the appellant have crossed the exemption limit during the year 1993-94 and 1994-95 accordingly the value exceeding the exemption limit is liable for excise duty, thus show-cause notice was issued for demanding the duty of Rs. 3,24,443/-. The adjudicating authority confirmed the demand. Being aggrieved by that Order-in-Original, appellant filed appeal before the Commissioner (Appeals) who rejected the appeal filed by the appellant by upholding the Order-in-Original dated 30.03.2007. Therefore, the appellant is before me. 2. Shri P.G. Gogate, proprietor of the appellant submits that the visit of the officers and recording of the panchn....
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....it to establish that M/s. Industrial Product (Thane) is an independent manufacturing unit who manufactures the goods and for storage purpose stores the goods at dedicated premises which is located in the premise of appellant and from there the goods are sold to the buyer i.e. Kirloskar Cummins Ltd. He submits that only because of the reason that some inward outward register is maintained in the premise of the appellant which record the inward outward movement of the goods of M/s. Industrial Product (Thane) does not establish that the goods is manufactured by the appellant and supplied on behalf of M/s. Industrial Product (Thane). Accordingly, clearance of M/s. Industrial Product (Thane) sought to be clubbed with the appellant is absol....
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....the customer. In this regard, challans issued by M/s. Industrial Product (Thane) to self Paud, Pune and challans issued by M/s. Industrial Product (Thane) from Paud, Pune to M/s. Kirloskar Cummins Ltd. were placed on record. It is also fact that the goods manufactured by M/s. Industrial Product (Thane) are not manufactured by the appellant. The specification and nature of goods in both factories are different. This also establishes that the goods cleared from the premise of M/s. Industrial Product (Thane) at Paud, Pune is not the manufacture of the appellant Pune unit. There is no dispute that M/s. Industrial Product (Thane) is engaged in the manufacture of clamp ring which is evident from the various industrial certificate issued by govern....