9911796707
TMI Blog2000 (3) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... rying a dumper bearing brand name 'SUSUMO', Inquiry from Shri S.C. Mohidekar, who was found in tempo, revealed that the dumper was assembled and manufactured at M/s. Kay Kay Engineers, Appellant No. l and was cleared without payment of duty under Notification Nos. 175/86 and 111/86. The officers visited the factory premises of Appellant No. 1 and Shri K.K. Gupta, Partner, deposed in his statement dated 15-1-1992 that totally they had manufactured three dumpers with the brand name 'SUSUMO' belonging to M/s. Susumo Engineering, Appellant No. 2. He also handed over three challans relating to the clearance of said dumpers. The Collector, under the impugned Orders, has demanded Central Excise duty amounting to Rs. 77,000/-, imposed a penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Appellant No. 1 did not use the brand name which was put by the brand name owner only i.e. Appellant No. 2; that Collector, Central Excise, Nagpur, under Order No. 56/96 dated 8-8-1996 has held that M/s. Susumo Engineering are eligible for the exemption under Notification No. 175/86 and as such SSI exemption would be available to Appellant No. 1. 4. Countering the submissions, Shri M. P. Singh, learned D.R. mentioned that enquiry conducted with Nagpur Collectorate revealed that in the premises of Susumo Engineering no structure or equipment indicating any manufacturing activity had existed; that the fact is mentioned in the impugned Order itself (internal Page 3); that as per Explanatory Notes of H.S.N., dumper are classifiable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Brochure in respect of 'Susumo Dumper', it is a gravity tipping 1.3 tonnes dumper which can work on rough roads of construction sites and mines. According to the brochure, the impugned goods can be used on narrow and rough roads and can be used at construction sites, railway sidings, mines etc. We also observe that Shri K.K. Gupta, in his statement, recorded on the date of seizure i.e. 15-1-1992, deposed that they were manufacturing dumpers for M/s. Susumo Engineering of Nagpur out of the raw materials supplied by them. Shri S.C. Mohidekar, proprietor of Susumo Engineering in his statement dated 15-1-1992, admitted that he got dumpers manufactured from different manufacturers out of the raw materials supplied by him. He again in his stateme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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