2020 (3) TMI 309

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2011 passed by the Commissioner of Central Excise, Chennai-III Commissionerate. 2.1 Brief facts of the case are that appellants were manufacturers of Ready Mix Concrete. From April 2004, appellants started packing packaged drinking water. In May 2009, Audit party of Central Excise Commissionerate visited the unit of appellant. Again in July 2009, the officers from Preventive Unit of the Commissionerate visited the factory of the appellant and recorded statements and on the basis of said investigation, appellants were issued with a Show Cause Notice dated 03.11.2010 by invoking extended period of limitation stating that appellant had manufactured branded mineral water and appellant had not declared the same to the Department and did not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e and clearance of branded mineral water to the Department nor they have raised any Central Excise invoices for clearance of the same. He submitted that no specific motive is stated in the Show Cause Notice. He submitted that the statements relied upon for issue of Show Cause Notice amply demonstrate the bona fide opinion of the appellant that their activity is not resulting in manufacture of goods which attract Central Excise Duty and that all transaction details were recorded in the books of accounts and reported to the various Government departments through required returns. Therefore, the proceedings which were based on records maintained by the appellant cannot be treated to be suppression of facts. 3.3 He has further relied on the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and up to a period of 5 years in view of the proviso to sub-section 11A of the Act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, or erroneously refunded by reasons of either fraud or collusion or wilful misstatement or suppression of facts or contravention of any provision of the Act or Rules made thereunder, with intent to evade payment of duty. Something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability, before the period of six months. Whether in a particular set of facts and circumstances ther....