TaxTMI 
TaxTMI 
2018 (5) TMI 667
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....period June 2009 to February, 2003. 2. M/s Trueline Appliances Private Limited (TAPL) and M/s 3D International (3D) were engaged in the activity of importing and trading of various items like home appliances, shoes, furniture, hardware items, stationary items etc. Sh. Amit Talwar and Sh. Sumit Sehgal were the Directors of TAPL as well as Partners in 3D. The Departmental Officers carried out search operations at various premises associated with the TAPL as well as 3D and also residential premises of the Directors / Partners on 27.02.2013 and recovered various documents as well as pen drives, computers etc. Subsequently, searches were also conducted at the premises of various C&F agents as well as super stockists. Statements were recorded fr....
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....to the consumer;" 4. The investigation carried out by the Department concluded that both TAPL as well as 3D have- (i) Imported various goods bearing their brand name in which the MRP was not marked. Such goods, after importation were affixed with MRP sticker and sold in the local market; (ii) Some consignments were imported in which MRP stickers were already affixed but post importation new MRP stickers were affixed and goods were sold in the local market; (iii) Goods were procured from indigenous manufacturers, the MRP was changed and such goods were also sold at the enhanced MRP; 4.1 It is the allegation of Revenue that the activity of changing the MRP/ affixing MRP stickers in their godown will fall within the deeming provision i....
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.... Various C&F agents, super stockists have admitted in their statements the fact of selling the gods received from TAPL as well as 3D after affixing the pricelists. (e) The Department raised the demand in the show cause notice by working out the duty payable by adopting the prices found in the MRP pricelists found in the CPUs. In respect of indigenously procured goods, where no MRP was found, 200% of the purchase value has been taken as MRP as per the statement of Sh. Amit Talwar. (f) After the due process of adjudication the impugned order has been passed which stands challenged before us. 6. With the above background, we heard Sh. Amit Jain, ld. Advocate for the appellant and Sh. R. K. Mishra, ld. AR appearing for the Revenue. 7. Sh.....
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.... been held by the Tribunal in the following cases: (i) CC, New Delhi vs. Futura Travels Ltd. -2017-TIOL- 4206-CESTAT-DEL (ii) Krishna Kumar Gupta vs. CCE, Surat-2016 (338) ELT 432 (Tri. Ahmd.) (iii) Commissioner vs. Tejas Arvindbhai Desai-2016 (338) ELT 432 (Tri. Ahmd.) (f) Both TAPL as well as 3D have separate existence in the eyes of law and hence the value of clearances of the two cannot be clubbed. He further submitted that both will be separately entitled to the SSI exemption notification which stands denied by the Adjudicating Authority. (g) The appellant will be entitled to the cenvat credit of CVD paid at the time of import. The same should be allowed. 8. Ld. AR appearing for the Revenue justified the impugned order. His....
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....gh the same set of C&F agents even though the latter were appointed only by TAPL. It is established during the course of investigation that the price list circulated by TAPL have also been adopted for selling of goods imported in the name of 3D. The modus-operandi adopted is not challenged by the appellants. It stands admitted that such activity amounts to manufacture in terms of Section 2(f)(iii). The demand raised is w.e.f. June 2012. 11. The impugned order stands seriously challenged with reference to its finding that clearances of both TAPL as well as 3D are liable for clubbing, for purposes of allowing the benefit of small scale exemption. From the appeal record, we find that both TAPL as well as 3D have separate existence in the eyes....
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....nd selling the same through C&F agent at enhanced price has been commenced only w.e.f. April 2012. The price list recovered from the CPUs also pertains to this period. It has been argued that no evidence has been disclosed in the show cause notice for such activity undertaken prior to June 2012. The quantification has also been seriously challenged. It has also been argued before us that the various contentions raised in the reply to the show cause notice was not considered and discussed by the Adjudicating Authority. 14. In view of the above discussions, we uphold the view that the activity carried out by TAPL as well as 3D will amount to manufacture as per Section 2(f)(iii) of the Act and hence, Central Excise duty is required to be paid....