2018 (2) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... As per the terms of the Notification, the manufacturers who set up a new unit in the area notified under the said Notification and commence commercial production on or before 31.03.2010 will be entitled to avail the benefits of duty-free clearance for a period of ten years. The said declaration was filed on 29.03.2010 and the appellant claimed that they started commercial production from 30.03.2010. On 07.04.2010, a team of Central Excise Officers visited the factory premises to verify their eligibility for the benefits of the Notification. After the verification and completion of investigation, show cause notice was issued and the impugned order was passed in which the appellant was denied the benefit of the Notification and duty amounti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting equipments are purchased by the appellant only after 31.03.2010. (b) The appellant could not produce the permission letter of the brand holder of "Soyer" and "F&D" brands, by which the appellant was permitted to manufacture goods bearing such brand names. (v) At the time of visit of the officers on 07.10.2010, no manufacture was happening in the factory, since it was closed for whitewashing and due intimation was filed on 05.04.2010. (vi) The first consignment of goods was cleared to M/s Real Electronics and the same has been confirmed as received in the statement of Shri Amreesh of M/s Real Electronics. (vii) He finally submitted that commercial production had been started prior to 31.03.2010, and h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....benefits of the Notification and demanded the duty for all the goods cleared from the appellant's factory. 7. After perusal of the various documents submitted by the appellant, we note that the appellant had already procured the various capital goods to be used for manufacture of the electronic goods proposed to be manufactured. From the copies of the invoices submitted by the appellant, we note that the purchase of capital goods and various raw materials and components required for the manufacture of electronic goods, such as Multimedia Speakers and DVD Players, have been procured on or before 29.03.2010. In the statements recorded from Shri Negi as well as Shri Balvinder Singh, they have stated that the production of some of the goods ....