AI Drafter 
TaxTMI 
TaxTMI 
2018 (5) TMI 667
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....al Excise, Delhi-I. The dispute covers the 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....
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....f any other treatment on the goods to render the product marketable 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 cha....
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....l, Directors/ Partners and Sh. Kamal Madan, Marketing Manager have admitted the modus operandi adopted by TAPL as well as 3D. 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....
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....arances of both TAPL as well as 3D and confirmed the demand jointly and severally against both. He argued that demand cannot be made jointly and severally from two persons as has 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 Adjudicati....
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.... various goods and selling the same at higher prices after affixing MRP stickers. The goods imported in the name of both TAPL as well as 3D have been stored at the same godown where the MRPs have been manipulated and have also been sold through 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 referenc....
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....hich has manufactured the goods in question. We have perused the case laws relied upon by the appellant which supports the above view. 13. It has been seriously argued by the appellant that the practice of affixing MRP stickers on imported goods and 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 ....