9911796707
TMI Blog2006 (11) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... or consideration are that the appellant No. 1, Superior Fabrics is a manufacturer of ready-made garments and mosquito bed nets classifiable under Chapter Heading No. 6201.00 and 6301.90 of the Central Excise Tariff Act, 1985. The appellant No. 1 was registered with the Central Excise authorities for such activity. On an intelligence that the appellant No. 1 was evading Central Excise duty on mosquito bed nets manufactured and cleared by them to various Government departments, investigation was initiated by the officers of DGCEI. On the completion of the investigation, show cause notice was issued to the appellants for the demand of duty on the supplies of mosquito nets to hospitals, through Hospital Services Consultancy Corporation (HSCC) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority has not considered the fact that they had procured these mosquito nets from traders and supplied to HSCC to honour contractual obligations. It was also submitted by him that the conclusion/finding of the adjudicating authority that the supplier of the mosquito nets to the appellant could be considered as a job worker and the liability to pay duty on such job work goods is on the appellant, is on a totally wrong footing as there was no evidence put forth that the supplier of the mosquito nets was a job worker of the appellants. Hence it is his submission that the adjudication order be set aside. 4. The leaned SDR on the other hand, submits that the appellant has been posing himself as a manufacturer of mosquito net ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge quantity of mosquito nets has to be taken into consideration before arriving at the conclusion whether the appellant No. 1 has manufactured the said quantity of mosquito nets in his own factory. The appellant has produced voluminous documents before us to marshall the argument that they had procured these mosquito nets from M/s Gagan Fabrics. Sales tax entry form for receipt of the material from Ghaziabad into Delhi was also relied upon to support the claim that said mosquito nets were purchased by them. The said entry tax form indicates that mosquito nets were received from Ghaziabad by the appellant No. 1. We also find that the balance sheet of the appellant for the relevant period do not indicate any substantial purchase of plant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supplies made to HSCC, posing as a manufacturer, has to be considered as manufactured items, it is for the Revenue to first establish that appellant had the capacity to manufacture the quantity of mosquito nets supplied by him to the HSCC and that he had manufactured the same in his factory. The said conclusion cannot be arrived on presumptions and assumptions, but has to be concluded by the adjudicating authority, relying upon the evidences. 7. Accordingly, we find that the impugned order is liable to be set aside and the whole case has to be considered afresh by the adjudicating authority. The appeal is allowed by way of remand to the adjudicating authority to arrive at a fresh conclusion after considering the evidences that may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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