2018 (7) TMI 151

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....a Reddy, JC (AR), for the Appellant Shri S. Ganesh, Advocate, for the Respondent. ORDER Both the appeals relating to the same impugned order are taken up together for common disposal. 2. The facts of the case are that consequent to certain investigations conducted by the Department officers, it emerged that one H/s. Hi-design Boutique the respondent in appeal No. E/347/2010 (hereinafte....

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....ds attained marketability and become a commercially viable product having distinct identity and character of commercially sold and transacted bags only at the hands of AL. Hence, SCN dated 03.07.2009 was issued to AL interalia proposing recovery of central excise duty on excisable goods manufactured and cleared from their factory during the period April 2004 to December 2006, with interest and als....

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....l. He pointed out that the adjudicating authority has placed reliance on a clarification sought by HBQ from the department and the reply given by the jurisdictional Range Officer dated 07.07.2009. However, that clarification was applicable only to HBQ, whereas the duty liability in this case has been demanded from AL. Hence, it cannot be said that the demand is hit by limitation. 4. On the othe....

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....ot by HBQ, as they are not the manufacturer". In our view, the adjudicating authority has correctly concluded that the circumstances concerning the processes undertaken by various job workers of the principal HBQ has been in the knowledge of the department, definitely from 2003 onwards and the department cannot then allege suppression with intention to evade payment of duty. We also note from para....