2024 (1) TMI 450

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....stant Commissioner for the Respondent ORDER The appellant, namely, M/s. Voltas Limited, Teynampet, Chennai, appears to be the owner of the brand name who procured Automatic Voltage Stabilizers ('AVS' for short) in this case from M/s. St. Roch Enterprises, Chennai and the impugned order reveals that M/s. St. Roch Enterprises is a proprietary concern basically manufacturing and supplying AVS t....

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....ow Cause as to why penalty under Section 26 of the Central Excise Rules, 2002 shall not be imposed on them since they were the other party who had received the non-duty paid goods from the said M/s. St. Roch Enterprises. 3. It appears that both the co-noticees filed their respective replies separately. The appellant namely, M/s. Voltas Ltd., appears to have contended primarily that the relation....

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....d the present appeal before this forum. 6. Heard Smt. J. Ragini, Ld. Advocate for the appellant and Shri N. Satyanarayanan, Ld. Assistant Commissioner for the Revenue, and having considered their rival contentions, I have also gone through the documents placed on record including the judicial precedents relied upon during the course of arguments. 7. I find that the only issue to be decided b....

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....ise Duty by the said manufacturer; the appellant has pleaded that it was only procuring the said AVS and the only relationship that existed was that of manufacturer and purchaser and nothing more than that, which is not disputed by the Revenue. Even the fact that the said manufacturer was enjoying the exemption being the SSI unit, has also been claimed by the appellant as being unaware of, which i....