2017 (8) TMI 158

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....s conducted. It was found that the appellant have manufactured Car Carrier Trailers on the prime mover supplied by the customer and cleared the Car Carrier Trailers without payment of duty. A show cause notice was issued which was culminated into adjudication order wherein the adjudicating authority confirmed the demand of duty amounting to Rs. 94,76,352/- and imposed penalty of an equal amount, demanded interest under Section 11AB and also imposed a personal penalty under Rule 26 of Central Excise Rules, 2001 on Shri P. Balakrishna Pillai Proprietor of M/s. Shri Balaji Industrial Products. 2. Shri Bharat Raichandani, Ld. Counsel appearing on behalf of the appellant submits that the entire demand of duty was raised considering all the vehi....

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....l Industries Ltd. Vs. Collector of Central Excise, Nagpur 1997 (95) E.L.T. 164 (S.C.) (vi) Allengers Medical Systems Ltd. Vs. Commr. Of C. Ex., Chandigarh 2012 (277) E.L.T. 184 (Tri.-Del.). 3. Shri Sanjay Hasija Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the appellant have not submitted any document in support of their claim that all the vehicles are not trailers but are trucks also before the adjudicating authority. Therefore they should not be allowed to raise this issue before the Tribunal. In this support he placed reliance on the following decisions: (i) Commissioner of Cus. & C. Ex., Goa Vs. Dempo Engineering Works Ltd. 2015 (319) ELT 359 (SC) (ii) No....

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....ation, it cannot be said that the facts available in the records, if it is raised before the Tribunal is a fresh evidence. Therefore in the interest of justice, it is necessary to re-consider the aspect of nature of motor vehicle that how many vehicles are actually car carrier trailers and how many are car carrier trucks. After ascertaining this fact the correct demand can be arrived at. For this reason, the matter needs to be remanded to the adjudicating authority for verification of the facts about the nature of the vehicle on the basis of the documentary evidence. As regard personal penalty imposed on Shri Balakrishna Pillai, we find that he is a Proprietor of Balaji Industrial Products. There is no difference between the Proprietorship....