9911796707
TMI Blog2006 (8) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 7,534/- was confirmed while reducing penalty to Rs. 1,50,000/- 2. The appellant was manufacturing mini re-chargeable lights, cassette players, and radio cassette players as a registered manufacturer. However, the assessee surrendered the central excise registration certificate to the department on 20-11-97. According to the revenue, despite such surrender the assessee continued to manufacture the excisable goods and clandestinely removed them without payment of duty till October 1998. It was alleged that the plea taken by the assessee that after surrendering of central excise registration certificate in November, 1997, no manufacturing activities were undertaken in the unit was not tenable in view of the fact that concessional rate of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registration certificate dated 20-11-97 and that what was supplied by them was not the finished products but the components under the invoices in question, they were not supplied to the appellant despite repeated requests and this has grossly prejudiced the appellant. It was submitted that the proceedings have, therefore, been vitiated on the ground of violation of principles of natural justice. 6. The learned authorized representative for the department on the other hand, submitted that it was not incumbent on the authority to supply the documents on which no reliance was placed. It was argued that the appellant never produced any material to show that they made any purchases from the open market and supplied those goods under the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen for the assessee to demonstrate from those documents that the goods which were sold were components and not finished products manufactured by the appellant. It could have been demonstrated from the bills that the goods were sold to the party's name therein. In fact, since the revenue had seized the relevant record, it would have been appropriate for the revenue to enquire from the parties to whom the goods were sold, and those purchasers would have thrown light on the fact whether the goods sold under the invoices which were seized, were the finished goods or mere components. The authorities below have not even cared to examine the contents of those goods to ascertain whether they were finished products or components, nor have they both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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