TaxTMI 
TaxTMI 
2018 (1) TMI 359
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....come into existence. The appellant was also not paying any duty on the said Glass tubes, which were further being used capitevelly for the manufacture of Glass Beads on the ground that such Glass Tubes were being manufactured by them by Mouth Blowing process, which was exempted under Notification No.6/2002-CE dated 01.03.2002. 2. The appellant factory was visited by the Central Excise officers on 12.07.2007, and it was found that the appellants were using a compressor for the manufacture of Gloss Tubes. As the Glass Tubes were not being manufactured by Mouth Blowing process and as such the same were not exempted, Revenue entered in a view that such Glass Tubes are required to discharge their duty liability inasmuch as the same are being ca....
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....hat though the Glass Tubes were manufactured with the help of compressor, would be dutiable but no duty was being paid by them as they were falling within the Small Scale Exemption Notification. 5. The Adjudicating Authority did not find favour with the above contention of the assessee as regards the Labour Court Suits by the laborour for grant of compensation on account of the work done by them by Mouth Blowing process, he observed that no such compensation documents stands produced before him. As regards the purchase of the compressor and the bill produced by the appellant, he observed that inasmuch as the same was purchased on 31st March, 2007 i.e. the last day of the financial year, it seems that the same was manipulated bill. Accordin....
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....f details of cheque/DD have been submitted by them. Though, he noted that admittedly such compensation claim was going in the Labour Court, but the reasoning adopted by the Commissioner that cheque/DD number etc. was not given, can be appreciated. However, the crux of the issue relates to the date of purchase of compressor. Admittedly, the appellant has produced a bill dated 31.03.2007 issued by Rathi Industries, showing the sale purchase of the compressor. The adjudicating authority has simpliciter dismissed the same on the ground that the same was purchased on the last date of the financial year and as such, was manipulated. However, we find that the above observations of the adjudicating authority are in the realm of assumptions and pre....