9911796707
TMI Blog2015 (10) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: Archana Wadhwa: The brief facts of the subject matter are that the appellants are manufacturers of motor vehicle parts falling under Chapter 87 of the Central Excise Tariff and were clearing goods on payment of duty @ 9.6% availing the benefit of Notification NO.9/2003 dated 1.3.2003. They cleared goods worth Rs. 25,40,748/- and discharged appropriate duty during the period April 2003 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that from 1.7.2003 onwards the appellants continued manufacturing in the same premises for the same customers in the same name and style i.e., M/s. Sudha Eng. Works and cleared goods without payment of duty. The value of goods so cleared during the period July 2003 to May 2004 worked out to Rs. 87,64,673/-. It was also noticed that the appellants at the time of closure of the unit had duty paid in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the present appeal. 2. Learned advocate appearing for the appellant makes it clear that the appellant is not challenging the duty confirmation or confirmation of interest and only challenge is for imposition of penalty upon the appellant. He submits that the earlier manufacturer under the name and style of M/s. Sudha Engineering was a proprietary concern and with the death of the proprietor, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l any benefit of CENVAT credit or duty paid on the inputs and used in the manufacture of such exempted goods. I find that inasmuch as all the goods were cleared on paper transactions and all the documents were maintained by the appellant, no malafide can be attributed to them. There could be a bona fide belief on their part that the new unit with a new proprietrix is entitled to fresh exemption. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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