TaxTMI 
TaxTMI 
2019 (4) TMI 1594
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.... transferred by the sale to M/s Durrent Chemicals Industries (proprietary concern of Sh. Kedar Mal Baheti who was her husband). He pointed out that a search was made on 05.09.1997 on their factory and later on 08.09.1997 a search was also made at Bhilwara office of the appellant. Thereafter, a SCN was issued proposing recovery of central excise duty of Rs. 48,29,075/- from the M/s Maheshwari Dyechem (appellant) and also duty of Rs. 2,16,895/- from the Ms/ Durrent Chemicals Industries. He pointed out that the demand on the appellant was based on certain slips which were recovered from their trading premises at Bhilwara. The said slips allegedly contains details like date of dispatch, description of goods, quantity dispatched in terms of drum....
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....lating to the earlier period and relating to the earlier unit. Accordingly to the Ld. Advocate, the document A72 relied upon relates to subsequent period and the documents relating to earlier period will indicate that no activity other than merely adding water and manual stirring was undertaken by the appellant firm and therefore, the activities cannot be held to be amounting to manufacture. 6. We have carefully considered the submissions. There is, prime facie, force in the submissions made by the Ld. Advocate that then evidence relating to period From Jan 1997 cannot be straightway applied to the earlier period. The entire evidence requires to be reassessed to see whether for the period prior to Jan 1997, the claim by the appellant tha....
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....m the trading premises of M/s Baheti Dyechem and there is no evidence brought on record by the assessee to show that the said slips pertained to the production carried out at the factory premises of the assessee. There is no evidence to connect the said slips with the activity carried out by the assessee in their factory premises and therefore, I am not inclined to give any weightage to said slips." Ld. Counsel argued that the Commissioner has come to the conclusion that the slips recovered from the premise of the Baheti Dyechem are related to trading activity. The entire Annexure C which calculates the demand of duty is based on the said slips recovered from the M/s Baheti Dyechem premise at Bhilwara. Ld. Counsel argued that once commissi....