2023 (7) TMI 537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eld and the appeal filed by the appellant has been dismissed. 2. The appellant has a factory at B-25-29, Industrial Estate, Kashipur, and is engaged in the manufacture of M.S Ingots, Casting and Runner/Riser. It had availed area based exemption provided under a notification dated June 10, 2003. The duration of the exemption was effective from November 02, 2006 for a period of ten years up to November 01, 2016. 3. The dispute in this appeal is with regard to the liability of the appellant to pay excise duty on the stock of 130.82 metric tonnes of finished goods lying at a place outside the factory of the appellant. According to the appellant, the goods were lying in a godown of the appellant but according to the Department it was lying....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant essentially is that the goods have already been cleared from the place of manufacture i.e. from the factory and therefore such goods are eligible for exemption in terms of erstwhile Rule 9 of the Central Excise Rules, 1944 as the factory was the place of removal. I observe in this regard that the Appellant has even not submitted anything as to when the goods weighing 130.830 MT were transferred from the factory to the outside godown. No document or record has been filed by the Appellant to buttress their argument in this regard. Nobody can be allowed to evade Goverment Revenue in the guise of storage in outside godown when the exemption ceases. The Appellants have relied upon the decision of Hon'ble Supreme Court in the case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nclined to interfere with the order of the Ld. Adjudicating Authority. 12. In view of the above discussions and findings, the impugned Order-in-Original No. 11/Joint Commissioner (in situ)/ Kashipur/2018-19 dated 19.03.2019 is upheld and appeal bearing no. 29/CE/APPL/DDN/19 dated 22.05.2019 filed by M/s Kashi Enterprises, B-25-29, Industrial Estate, Bazpur Road, Kashipur District U.S.Nagar Uttrakhand is dismissed." (emphasis supplied) 5. A perusal of the aforesaid order shows that what weighed with the Commissioner (Appeals) was that under rule 4(1) of the Central Excise Rules 2002 [2002 Rules], central excise duty would be payable on the goods either in the factory or in a warehouse on the date of removal and as the ap....