2022 (1) TMI 1326

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....ani, Assistant Commissioner (AR) for the Respondent ORDER The appeal has been filed by Tennco Exhaust India Private Limited against demand of Central Excise duty, interest and imposition of penalty. 2. None appeared for the appellant although numerous hearings have been given on 29.08.2022, 28.09.2022, and 01.11.2022 dates and there was no adjournment request. Consequently, since the matt....

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.... (351) ELT 1107 to assert that the appellants were required to pay duty on these deemed clearances of goods within the factory of manufacture. 4. Learned Authorized Representative further pointed out that two of these invoices were in respect of goods, namely, Tools and Moulds cleared by the appellant to their factory located in Pune. Learned Authorized Representative pointed out that the defen....

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.... In that respect, the decision is not applicable to the present case as in the present case the appellants are manufacturing excisable goods within the factory of production. As regard, the decision of Tribunal in the case of JBM Auto Limited (supra), we find that there aredecisions to the contrary in the case of Elcon Clipsal (India) Limited Final Order No. 394 of 2002-B dated 06.09.2002. In case....

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....cannot be demanded. The duty on these goods is set aside. 6. As regard, the goods cleared from the factory to the Pune Unit of the appellant, the plea of Revenue neutrality has been raised by the appellant in their appeal memorandum. We nowhere find any evidence in support of the plea of Revenue neutrality. No data of the Pune Unit has been submitted and how and in what manner the goods have be....