2013 (7) TMI 899 - HC - Central Excise

Summary

Issues Involved: Condonation of Delay in Filing Appeal, Allegations of Manufacturing Activities

Condonation of Delay in Filing Appeal:
The appellant sought condonation of delay in filing the appeal, citing non-receipt of the order-in-original from the Tribunal. The Tribunal informed that the order was dispatched via speed post to the given address. The court accepted the appellant's claim of not receiving the order initially, leading to the delay. Upon becoming aware of the order, the appellant obtained a certified copy and filed the appeal, resulting in the condonation of the delay.

Allegations of Manufacturing Activities:
The appellant was accused of supplying caps and bags to specific companies, which was acknowledged. However, during a survey, no machinery or raw material was found on the premises. The appellant's subsequent actions, including not producing original books of account, delayed the Revenue's inquiry. An FIR was filed post-inspection, and full details of suppliers were not provided. The appellant failed to produce supply contracts and addresses of suppliers, only vaguely mentioning Mrs. Khan's involvement. Despite supplying significant goods to the companies, detailed supplier information was lacking, indicating a concealment of facts within the appellant's knowledge. The Tribunal's findings were deemed plausible, and the appeal was ultimately dismissed.