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TMI Blog2010 (11) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to manufacture – Appeal dismissed - E/309/2003 - 1177/2010 - Dated:- 12-11-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri V.P. Namasivayam, Consultant, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The brief facts of the case as recorded by the lower appellate authority are as follows :- The appellant company are the manufacturers of Electric Furnaces falling under Tariff Heading No. 85.14 and Heating elements under chapter sub-heading 85.16 of Central Excise Tariff Act, 1988. Based on a specific intelligence that the appellant company has crossed the SSI exemption limit, during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks out to Rs. 94,364/-, Rs. 81,941/- and Rs. 5,803/- respectively, totally amounting to Rs. 1,82,108/-. The Department felt that the appellants have suppressed from the Department the fact of manufacture of heating elements falling under Chapter Sub-Heading 895.16 of the Central Excise Tariff Act, 1985 with an intent to evade payment of duty of Rs. 1,82,108/- (Rs. One lakh eighty two thousand one hundred and eight only) over and above the specified SSI exemption limit in terms of Notification No. 1/93 as amended for the financial years 1995-96, 1996-97 and 1997-98. Hence a SCN No. II/IV/4/2001 dated 3-1-2001 was issued by the range officer to demand duty of Rs. 1,82,108/- and to impose penalty. 3. The authorities below have confirmed a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so taken another ground that the invoices were submitted by the appellants along with regular monthly returns and hence, ground of suppression cannot be invoked against them. However, on a query from the Bench, the learned consultant submitted that there is no evidence available with him to prove that the regular returns along with invoices were filed by the appellants. On the other hand, learned SDR Shri T.H. Rao appearing for the Department states that the appellants were claiming and enjoying full exemption under the small scale exemption scheme and they have not submitted any returns or invoices to the department. As such, this ground taken by the learned consultant also requires to be rejected. 5. On merit, learned consultant argues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coils are cut into required length and the length depends upon power and compatibility of the furnace it is to be used and the said wire cuttings were wound manually with the help of hand tools and resultant goods emerges as heating elements. The resultant goods were also invoices as heating elements whether terminals are attached or not. This conversion of coils into heating elements was corroborated by the statement dated 30-11-2000 of Shri Antony Raj of the appellant company. The heating element in the subject case is used in the electric furnace. By conversion of Nichrome coil into heating element by cutting in to required length and wounding in to a coil a definitely new commodity, distinctive in name and usage has arisen. The purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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