2019 (2) TMI 1094

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....telligence received, visited the factory premises of appellant on 19.01.2013 and after the scrutiny of the records they observed that the appellant apart from manufacturing goods on their own account were also engaged in production of plastic container on job work basis for said M/s Divya Pharmacy who was availing area based exemption under Notification No. 52/2003-CE dated 10.06.2013 and had supplied raw materials i.e. plastic granules to the appellant for the said job work under the cover of miscellaneous invoices as different from the regular invoices under Central Excise Rules for clearance of appellant's own manufactured goods qua the said job work expenses. The Department issued a SCN No. 01/04 dated 01.04.2013 proposing the recovery ....

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....an intent to evade payment of duty has been alleged against the appellant. SCN is otherwise beyond the period of limitation. The Order under challenge is therefore prayed to be set aside and Appeal is prayed to be dismissed. 4. Ld. AR, per contra, has justified the order by impressing upon that the exemption of Notification No. 214/86 dated 25.03.1986 is not available to the appellant, as M/s Divya Pharmacy for whom job work is done by appellant is having the benefit of area based exemption. Appeal is accordingly prayed to be dismissed. 5. After hearing both the parties and perusing the records, we observe and hold as follows: The original adjudicating authority vide the order under challenge has held that the appellant has manufactured ....

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....red per cent export-oriented undertaking or to a unit in an Electronic Hardware Technology Park or Software Technology Parks or for supply to the United Nations or an international organisation for their official use or for supply to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No.108/95-Central Excises, dated the 28th August, 1995, or (iii) for removal under bond for export, or (iv) by a manufacturer of dutiable and exempted final products, after discharging his obligation in respect of said goods under rule 6 of the CENVAT Credit Rules, 2002; or" The bare perusal of provision makes it clear that exemption to the goods man....