1995 (10) TMI 198

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kalyanam, Vice President (Oral)]. The appeal is against the order of the Collector of Central Excise dated 24-9-92, levying a duty of Rs. 2,07,900/- and a penalty of Rs. 1,000/-, under the Central Excises and Salt Act, 1944. The proceedings were instituted by issue of a show cause notice invoking the proviso in Section 11A of the Act, inter alia alleging that the appellants assembled and ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f bona fides. The learned Counsel further submitted that the appellants purchased the parts of the diesel engine, namely : 1. Diesel Engine 2. Alternator 3. Base Frame 4. Control Panel 5. Fuel Tank and batteries and got them assembled at their site by the supplier M/s. Powerica Ltd. and therefore in any event the said M/s. Powerica Ltd., should be construed to be the manufacturer of the goods for .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tainability of the demand on grounds of limitation in the light of appellants bona fides. We nave gone through the notice referred to supra and we do not find any support in regard to the plea of bona fides therein. On going through the agreement of the appellants and the supplier of the parts we note that the parts were assembled at the premises of the supplier by bringing into existence a diesel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X