2019 (3) TMI 606

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....ary, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew Appeal of M/s Kaneri Industries challenges order-in-appeal no. P-II/AV/120/2010 dated 29th July 2010 of Commissioner of Central Excise (Appeals-II), Pune, which has upheld the order of the original authority confirming demand of Rs. 3,32,538/- as duties of central excise under section 11A of Central Excise Act, 1944, wi....

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...., their cavil is that the lower authorities have clubbed the total value of goods dealt with by them for the entire year and thus pushed them beyond the exemption limit specified in the notification supra. Learned Counsel further submits that the suppliers of castings, M/s Netmech Founders Pvt Ltd and M/s Nipurn Engineering Pvt Ltd, had also been proceeded against for alleged clandestine clearance....

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....rding to Learned Counsel, the decision of the Tribunal in Sanket Food Products Pvt Ltd v. Commissioner of Central Excise, Aurangabad [2005 (188) ELT 107 (Tri.Del.)] relied upon by Revenue does not apply to the facts of the present case and that the Hon'ble Supreme Court in Commissioner of Central Excise, Vadodara - II v. Sotex [2007 (209) ELT 9 (SC) and on Orissa Bridge and Construction Corporatio....

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....eptember 2007. Though it is claimed that they had not effected any manufacture prior to that, mere submission to that effect does not suffice to support this claim. It is, doubtlessly, impossible for any entity to establish a non-event but, considering the capability of machining and finishing parts of automobiles in the factory of manufacture, such a claim cannot be accepted without other evidenc....