2017 (9) TMI 151

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.... being repeatedly coming up on board, we deem it fit to decide the appeals after hearing the ld. AR and after going through the impugned orders. As all the appeals are arising out of the same impugned order of authorities below vide which demand of Rs. 49,213/- stands confirmed against M/s. Maccas Brakes Automotive Pvt. Limited (hereinafter referred to as M/s. Maccas Brakes for short) along with imposition of penalty of identical amount and penalties of varying amounts imposed upon the other appellants, all the four appeals are being disposed of by a common order. 2. As per facts on record, M/s. Maccas Brakes are engaged in the manufacture of clutch facing falling under Chapter 87 of the first schedule to Central Excise Tariff Act, 1985.....

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.... the market. As such, Revenue entertained a view that inasmuch as, M/s. Maccas Automotive was a trader only, the benefit of the notification No. 84/94, which is available to the manufacturer only, could not have been availed by them. Further, it was opined that as M/s. Maccas Brakes has manufactured the goods, the liability to pay Central Excise duty falls upon them. Accordingly, proceedings were initiated against all the assessees proposing to confirm demand of duty against M/s. Maccas Brakes in respect of the goods seized from the premises of M/s. Maccas Automotive and proposing to confiscate the goods as also to impose penalty. The same resulted in passing of present impugned order, which stands upheld by Commissioner (Appeals). 3. Af....