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TMI Blog2008 (1) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... T) [Order per : S.L. Peeran, Member (J)(Oral)]. - 1. This appeal arises from Order-in-Original No. 5/2004 dated 23-6-2004 passed by the Commissioner of Customs and Central Excise, Guntur. The summary of the case and findings are recorded in the impugned order at paragraph 63(a) to 68 which is reproduced herein below. 63 (a) To summaries it is seen that APPM, Rajahmundry had set up this unit to cut their Jumbo paper reels and pack them as reams. They have used contract labourer for this cutting, slitting and packing operations and not their own employees for economy reasons. They had taken Central Excise licence for this. The department had tried to deny them the status of the manufacturer in 1997 and went into litigation to Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the year 1999 in its order No. 10/98 dated 15-6- 1998. The Trib (SZB) at page 12 has mentioned that - "this action of department would result in loss of revenue, This is a serious matter and revenue's action is detrimental to its interest." After having agreed to the said Judgment of the Tribunal No. 10/98 dated 15-6-99, it is not understood why again the same path is being sought to be adopted. Whose. interest is sought to be protected. (c) It is seen from she facts which have been verified by the Range Superintendent that the unit is under the control of a Manager, process incharge and other administrative personnel are posted there are on pay roll of APPM. The security of the premises is also controlled by the APPM. The owners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at/Cenvat Credit in both the cases on hand fail. Further, as M/s. APPM was held to be the manufacturer in the instant cases, the Cess paid by them is a lawful payment and therefore, I hold that the same need not be rejected. 66. Inasmuch as it was held that the demand/payment of the Modvat/Cenvat credit in both the cases on hand was held to be not sustainable. I also hold that, the proposals for charging of interest, imposition of penalties on the company as well as-its executives Shri Sudhir Bansali, Vice President of M/s. APPM and Shri P. K. Goswamee, Deputy Manager (Excise) of M/s. APPM and confiscation of the inputs/capital goods/land, buildings, plant and machinery etc, in both the cases on hand also fail. 67. In view of the forego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acted supra. He points out that the question of cancellation of registration was reserved by Tribunal and the same cannot be challenged. 5. We have carefully considered the submissions. We notice that the extracted portion of summary and findings are clearly dealt with the issue in assessee's favour. The registration granted was restored by the Tribunal. Insofar as the processes being considered as not manufacture, the Commissioner has noted that they are series of judgments which were in assessee's favour and they had paid the duty and taken the Cenvat credit on the reels. Therefore, we find that the Commissioner has followed number of judgments in assessee's favour and there is no serious infirmity in the order. There is no merit in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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