TaxTMI 
TaxTMI 
2023 (10) TMI 1213
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....e 2001. They obtained Central Excise Registration on 14.12.2001 in the names of the above Partnership firm. Names of above three persons as partners were endorsed on the reverse of the Registration Certificate. The goods manufactured by M/s Asha Industries were sold in the local market through M/s. IPCO Sales Agency, which is a proprietor concern of Smt. Anitaben D Patel during the period 2005-06, 2006-07 and 2007-08. The said business was operated as partnership firm until 25.07.2005, when the firm was dissolved and one of the partner Smt. Anitaben D Patel allowed to carry on the business as her proprietary concern. 1.1 The case of the department is that since the manufacturing firm and the trading firms are run by one family members they are related in terms of Section 4 of Central Excise Act 1944. Accordingly the value at which the trading firm M/s. IPCO Sales Agency sold the goods the same shall be treated as transaction value and excise duty is required to be paid on such value. Accordingly, the show cause notice dated 20.08.2010 was issued, whereby the differential duty was demanded. The Adjudicating Authority vide Order-In-Original dated 13.09.2013 confirmed the entire de....
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....anufacturer assessee and the buyer and all the letters were acknowledged by the department, there is no suppression of fact on the part of the appellant, therefore the demand is clearly time barred. He submits that the Adjudicating authority has discarded this vital evidence on the ground that on inquiry from the department, it was found that these letters were not recorded in the inward register of the department. 2.4 He submits that so long all the letters were acknowledged by the department and the genuineness of such letters were not questioned, merely because the concerned inward staff has not recorded the details of these letters in their inward register, It cannot be concluded that this letters were not submitted. In support of his submission that the entire demand is time bared, he placed reliance on the following judgments: • The State of Punjab Vs M/S. Jullundur Vegetable Synd. - AIR 1966 SC 1295 • Union of India Vs. Atic Industries - 1984 (17) ELT 323 SC • Continental Chandigarh - 2007 (216) ELT 177 SC Vs. CCE Chandigarh 2007 (216) ELT 177 SC • Pushpam Pharmaceuticals Co. Vs. CC Ex. Bombay - 1995 (78) ELT 401 SC ....
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....f the aforesaid letters, on the ground that on the verification from the concerned department it was found that the above letters submitted by the appellant to the department, the same were not recorded in the inward register. Therefore, he concluded that these letters were not submitted to the department. 4.3 In this regard we find that there is no dispute that all the correspondences have been acknowledged by the department by putting a rubber stamp and in some of the letters there are signature of the receiving officer. The appellant have also submitted the some sample letters which were bearing the same rubber stamp and signature. This clearly established that the rubber stamp affixed on the appellant's letters and signatures are exactly tallying with the other letters submitted to the department. We find that despite having these letters on record which bears the rubber stamp as well as the signature, the department has not taken pain to carry out the investigation about the genuineness of the rubber stamp and the signature put thereon, such as forensic test of the letters, particularly the rubber stamp and the signature. 4.4 It is observed that the department also not i....
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....mises and purposes specified in the application. Registration Certificate is not transferable. No corrections/changes in the Registration Certificate will be valid unless request for any correctiony change is applied for and attested by the Superintendent of Central Excise. This Registration Certificate shall remain valid till the Registrant carries on the activity for which it has been issued or surrenders it or till it is revoked or suspended. The grant of this Registration Certificate shall be without prejudice to the rights of any other person(s) over the registered premises or purpose to which such person may be lawfully entitled. Received Bnkelh NAME Of THE PARTNERS: (1) Shri. Indubhai M. Patel (2) Shri. Devanabhai R. Patel (3) Naynaben A. Patel के. à¤à¤®. रोहित KM. ROHIT Superitendent 14/12/01 C. Ex. AR-II Nadiad Document 2Traceback (most recent call last): File "C:\inetpub\vhosts\taxmanagementindia.com\httpdocs\python_image_text_project\google\direct_extract_text.py", line 19, in from google_doc_api import process_single_document File "C:\inetpub\vhosts\ta....