2024 (8) TMI 849

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.... HON'BLE MRS R BHAGYA DEVI, MEMBER ( TECHNICAL ) Mr. B. N. Gururaj , Advocate , for the Appellant Mr. K. Vishwanatha , Superintendent ( AR ) for the Respondent ORDER PER : DR. D. M. MISRA This is an appeal filed by the appellant against the Order-in-Appeal No.373/2011-CE dated. 30.11.2011 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. Briefly stated t....

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....or recovery of duty of Rs.5,26,973/- on the said 39 numbers of SMPS alleging that these were assembled/manufactured in the factory and cleared during the said period without payment of duty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner(Appeals) who in turn rejected their appeal. Hence, the presen....

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....ut observed that no documents have been produced to prove that the SMPS were not manufactured by them even after the invoices issued by UTL were placed before him. He has further submitted that on the face of the clear documentary evidences indicating payment of duty by UTL, the demand has been confirmed wrongly. He has vehemently argued that there is no finding that mere addition/supply of additi....

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....ince they were trading on imported rectifiers. During the period in question i.e. December 2004 to February 2005, they cleared SMPS without payment of duty even though along with SMPS, certain addendums had been supplied to the customers. The appellant's claim is that the said SMPS have been procured from UTL during the said period, which suffered excise duty and since the appellants were trading ....