2017 (11) TMI 19

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....hoto frames, plates, jugs, bucket etc. The appellant were availing the SSI exemption. They also have a shop in Karol Bagh, from where, in addition to the plastic items being manufactured by them in their Wazirpur factory, they also sell other gift items like vacuum cleaners, electric kettles, rice cookers etc. purchased from outside. On the goods being sold by them, whether manufactured by them or purchased from outside, in some cases, the name/logo of the customers was being printed on their request. The Jurisdictional Central Excise officers visited the appellant's factory on 29/11/07 and conducted enquiry with its partners and also with their customers. On 01/10/12, a show cause notice was issued demanding duty of Rs. 15,93,935/- from th....

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....of the Central Excise Rules, 2002. On appeals being filed to Commissioner (Appeals) against this order of the Additional Commissioner, the Commissioner (Appeals) vide order-in-appeal dated 08/11/13 upheld the Additional Commissioner's order. Though in course of proceedings before the Additional Commissioner as well as the Commissioner (Appeals), it was pleaded by the appellant that most of the articles mentioned in the Annexure to the show cause notice on which duty had been demanded are not plastic items and neither the appellant have capacity to manufacture those items nor the same are manufactured by them and hence no duty can be demanded, but this plea was not accepted. Against this order of the Commissioner (Appeals), these appeals hav....

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....ems only, that even for printing the name/logo of the buyer on the goods sold including plastic items, the appellant do not have the facility in their factory and the printing of the name/logo is got done from outside, that in most of the cases where the duty has been demanded on the plastic items, no printing of the name or logo of the customer has been done, that the entire allegation is based on the statements of the buyers, that in any case, the duty demand is time barred as while the officers had visited the factory on 29/11/07, the show cause notice for demand of duty for the period from July 2007 to February 2012 has been issued on 01/10/12 and as such the facts, on the basis of which the duty demand has been made, were within the kn....