2026 (9) TMI 948

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a. whether the Appellant is the manufacturer of Tin containers of 10 kg size which are procured from M/s. Quilon Metal Industries; and b. whether the tin containers manufactured and cleared are to be classified under Central Excise Tariff Heading (CETH) 7310 2110. 2. In Appeal No. E/20046/2020, show cause notices (SCNs) dated 23.01.2014, 07.05.2014 and 31.07.2014 are issued for the period from 01.01.2009 to 31.03.2014, and vide common order dated 31.03.2015, Adjudication Authority confirmed demand of Rs. 56,17,958/- and dropped proceedings against proprietor (co-noticee), M/s. Quilon Metal Industries. On appeal, as per the impugned order dated 15.10.2019, Appellate authority confirmed demand and reduced the penalty under s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f, Proprietor of M/s Quilon Metal Industries on the site which was allotted by the State Industries Department of Kerala and containers are manufactured as job works as per agreement dated 02.02.2009 entered between the Appellant and the manufacturer. Alleging that those containers are manufactured by the appellant, proceedings were initiated and initially 3(three) SCNs was issued for different period on appellant and K.H Mohammed Ashraf, Proprietor of M/s Quilon Metal Industries. Adjudication Authority as per the Order-in-Original dated 13.03.2015 confirmed the demands and imposed penalty on the appellant. However, dropped proceedings against K.H Mohammed Ashraf, Proprietor of M/s Quilon Metal Industries. 6. Learned Counsel for the Appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rule 25 of Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 and under Rule 27 of Central Excise Rules, 2002 for conniving and abetting with the Noticee in the commission of the offence of contravening the provisions of Central Excise Act, 1944 and the Rules made thereunder". 7. Learned Counsel further submits that inspite of issuing show cause notice (SCN) as above to M/s. Quilon Metal Industries, Adjudication authority exonerates Shri. Mohammed Ashraf from any offence and dropped the penalty proposed on him on the ground that "there is no evidence brought out in the show cause notice to prove that Shri. Ashraf has evaded payment of duty or has in any way aided or connived or abetted with the assessee in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f as a manufacturer (grant of registration). In this regard, learned counsel relied on the following decisions:- a. Ujagar Prints and Others Vs. Union of India - 1987 (27) ELT 567 (SC) b. Pushpam Pharmaceuticals Company Vs. Collector C. Ex., Bombay - 1995 (78) ELT 401 (SC) c. Commissioner of Central Excise, Pune - 1 Vs. Siddesh Engineers - 2009 (246) ELT 355 (Tri - Mumbai) d. Collector of Central Excise, Baroda Vs. M. M. Khambhatwala - 1996 (84) ELT 161 (SC) 10. Learned Authorized Representative (AR) for the Revenue reiterated the findings in the impugned order. 11. Heard both sides and perused the records. 12. We find that as per the ER-3 Return issued by the Revenue, M/s. Quilon Metal Industrie....