TaxTMI 
TaxTMI 
2024 (9) TMI 311
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....Surat confirming duty demands and imposing penalties under Section 11AC and Rule 26 of the Central Excise Act and Rules made thereunder. 1.1 The facts in brief are that following trading concerns namely: a) M/s. Shree Hari Traders, prop: Shri Hari Krishna Parikh b) M/s. Shree Hari Enterprises, Prop: Late Shree Suresh Chadra Parikh c) M/s. Shree Narayan Munee Dev Entp, Prop: Karta Hari Krishna Parikh are engaged in trading of duplex paper board. The Trading Concerns purchase non-corrugated paper board from dealers of manufacturers and in some cases directly from manufacturers. The customer places order for purchase of paper board on the Trading Concerns. The Trading Concerns sell paper board to customer & consigns it to the appellant....
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....these are not sheets but "Boxes" cleared in sheet form for ease of transportation and same can be converted into box by the customer for packing of sarees or any other dress material. 1.4 in view of the above department is of the view that the appellant are engaged in the manufacture of Boxes as a complete duplex box. Hence, liable to duty under the classification Tariff item 4819 20 20/ 4819 20 90 of the First Schedule the Central Excise Tariff Act, 1985. The Adjudicating Authority has confirmed the demand and imposed penalties, therefore the present appeals as detailed below are filed by the appellant:- Appeal No. Name of the Client Duty Rs. Penalty Rs. E/12738/2014 Shree Hari Traders Rs.3,07,64,928/- Rs.3,07,64,928/- E/....
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....of three different units which is absurd and perverse. All three trading concerned are independent and working of their own without any mutual interest in each other. Therefore, the clubbing of clearances of all the three units is incorrect. He made various submissions and placed reliance on the following judgments:- * Grasim Industries Vs. UOI 2011 (273) ELT 10 (SC) * Maruti Suzuki Vs. CCE 2015 (318) ELT 353 (SC) * Metlex Vs. CCE 2004 (165) ELT 129 (SC) * Shyam Oil Cakes Vs. CCE 2004 (174) ELT 145 (SC) * Dunlop India Vs. UOI 1983 (13) ELT 1566 (SC) * Reliance Textile Industries Ltd. Vs. UOI 1993 (63) ELT 67 (Bom.) * Indian Oil Corporation Ltd. Vs. CCE 1987 (27) ELT 482 (T) * CCE, New Delhi v. S.R. Tissues Pvt. Ltd. 2005 (18....
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....for packing of sarees or any other dress material. Therefore, by mis-declaring the goods they tried to mislead the department therefore, demand was rightly confirmed against them. He further submits that there is a clear mala fide intention on the part of the appellant. Therefore, the demand for extended period is also sustainable. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the appellant have raised very vital aspect pointed out in the impugned Order-In-Original. The appellant submitted that the Order-In-Original is miserably failed in the following respects:- i) Both show cause notice and Order-in-Original without alleging and proving manufacture, devoting efforts and givi....
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....demand of Excise duty considering the activities as manufacture cannot be sustainable. Therefore, on the aspects of manufacture the matter needs to be re-examined by adjudicating authority. 4.2 As regard the issue of Cenvat credit, we find that the adjudicating authority has denied the Cenvat credit on the ground that the invoices on which the Cenvat credit was claimed bear endorsement. We find that in many cases it has been decided that merely because the invoices are endorsed Cenvat credit cannot be denied, when the duty payment and receipt of raw material and use in the manufacture is established. In our view these aspects are not under dispute in the present case except the charge that the invoices are endorsed. Therefore, in our prima....