2017 (9) TMI 213

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....rtina wire, barbed wire, angle iron pickets, wire crates, etc. falling under Chapter 73 of the Central Excise Tariff Act 1985. The goods manufactured were cleared to domestic market and also supplied to irrigation and flood control department. During the year 2003-05, the appellant had supplied the goods to defence installation through National Co-operative Consumer Federation of India Ltd. (NCCF), Jammu, but without registration with the Central Excise Department and without payment of the central excise duty. The factory premises of the appellant was raided on 30.11.2004. It was alleged that the appellant had cleared the goods valued Rs. 4,49,46,253/- during the year 2003-04; and Rs. 1,03,15,279/- during the year 2004-05 for Defense insta....

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....ory when the officers visited the factory on 30.11.2004. He also submitted that the appellant has only shown the transaction by submitting the bills. When there was no manufacturing of the goods then there is no question to pay the excise duty. 7. On the other hand, Ld. DR submitted that Shri Anil Gupta, proprietor of the appellant initially had accepted the liability as manufacturer but later on, he has retracted his statement. He further submitted that initially, when the investigation were carried out the explanation of the appellant was that they had manufactured and supplied the goods to NCCF. Later, they corrected their version to say that there was no manufacturing and supply of the impugned goods. It was also submitted by the Ld.....