2025 (7) TMI 1636

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....During the period under dispute the Appellant was purchasing various items and in some cases they were assembling the same and clearing to the buyers. In some cases they were simply trading the goods by way of buying and selling. The Department took the view that all the sales being shown by the Appellant is on account of clearance of manufactured goods only. Accordingly Show Cause Notice was issued for the period 2000-01, 2004-05 on 19.01.2007 by invoking the extended period provisions. After due process, the Adjudicating authority confirmed the demand. 2. The Ld.Counsel appearing on behalf of the Appellants submits that the VAT authorities had visited the unit of the Appellant and had carried away all the records for their verification....

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....or have they charged the Excise duty on the buyers. Therefore, this total turnover is required to be taken as inclusive of Excise duty i.e. the cum-duty benefit should be granted to them. He submits that in case the turnover of 1,55,29,012/- is treated as 116% (16% being the Excise duty component) the turnover would be around Rs.1.3 Crore only which would be still less than the threshold limit of Rs.1.5 Crores. 5. The Ld.AR appearing on behalf of the Revenue reiterates the findings of the lower authorities. He submits that the Appellant was branding the goods with their logo even for the traded goods because of which the same is required to be treated as manufactured goods. Therefore, he justifies the confirmed demand. 6. We find that....

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....d period and its segregation into manufacturing and trading turnover based on the records available with the company and the statement prepared by the department, including supporting documents such as sales invoices and related documentation. N. ASS A Document 2 We hereby certify that: 1. We have verified the statement of clearances for the period from 01.04.2000 to 31.03.2005 prepared by the department in connection with the proceedings before the Hon'ble CESTAT. 2. The verification has been carried out with reference to the invoices and other relevant records maintained by the company. 3. Based on our examination, we certify that the value of clearance for the above period has been correctly segregated into: All Amo....