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TMI Blog2010 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellants that the respondent had failed to establish the manufacture of branded goods with Omega brand by the appellants during the period after 2001-02 - Rather, there is a clear admission about such manufacture - Decided against the assessee - E/1715/2005-EX(BR) - 395/2010-EX(PB) - Dated:- 6-5-2010 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : None, for the Appellant. Shri A. Khanna, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned Advocate for the appellants and learned DR for the respondents. Present appeal arises from order dated 20th Jan., 2005 passed by the Commissioner (Appeals), Gurgaon. By the impugned order, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd there was no evidence whatsoever on record to justify the liability fastened upon the appellants under the impugned order. Drawing our attention to the show cause notice, reply thereto and the statements of the persons recorded in the course of investigation, the ld. Advocate for the appellants submitted that the same no where corroborates the claim of the department about the manufacture of branded juicer for the period subsequent to the year 2001-02. 4. On the other hand, the ld. DR placing reliance in the decision of the Apex Court in the matter of Commissioner of Central Excise, Trichi v. Rukmani Pakkwell Traders reported in 2004 (165) E.L.T. 481 submitted that the materials on record clearly justify the findings arrived at by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingle piece of Omega brand Mixer Juicer Grinder from the premises of my client nor any record showing the manufacture of Omega brand was found from the premises of my client. Even Shri Rajiv Khandelwal, Director of M/s. Omega Appliances Pvt. Ltd., Delhi in his statement Annexure B state that during the period 2002-03, even a single piece of Omega brand Mixer Juicer Grinder was not supplied by my client to M/s. Omega Appliances Pvt. Ltd., Delhi. The allegations are baseless, illegal, null and void. 6. A plain reading of the said reply including paras 5 6, it is abundantly clear that what was sought to be disputed is the fact of supply of branded goods and not the manufacture of branded goods. Para 5 as well as para 6 merely denies the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to the manufacture of those branded goods with Omega brand. 8. Added to the above, the statement of the proprietor of the appellants which was recorded on 8th July, 2003 by the Department, it was clearly stated by the deponent that however now I am ready to pay the duty on the sale of branded goods i.e. Omega sold by me to Omega Appliances Pvt. Ltd., 1353, Pan Mandi, Sadar Bazar, Delhi-6 during the last 3 years. Records nowhere discloses that said statement was retracted at any point of time, nor it is the case of the appellant that the said statement was ever retracted. In the facts and circumstances which are on record as above, it is difficult to accept the contention on behalf of the appellants that the respondent had faile ..... X X X X Extracts X X X X X X X X Extracts X X X X
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