9911796707
TMI Blog2016 (9) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... irs/tables, etc. having their premises at 487, Peeragarhi village, Delhi. They were availing the benefit of exemption small scale industries and not paying any excise duty. Investigation was undertaken by Revenue starting with search operation on 13.09.2002. Search was also conducted at the premises of M/s. Gulshan Metal Works, 473/32, Lawrence Road, New Delhi, M/s. Hind Packers and Traders, at their godown at RZ-104, and RZ-106, Nihal Vihar Delhi and other connected premises. After completion of investigations, a Show Cause Notice dated 08.04.2004 was issued which was finalised by the original authority vide his order dated 30.11.2005 in which demand of duty to the extent of Rs. 36,67,103/- was made against the respondent along with imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of goods with the brand name of Flyrail Fixwell , which belonged to M/s. Gulshan Metal Works. The amount of Rs. 33,324/- demanded against M/s. Hind Packers and Traders was on account of the clearance of goods made by them with the brand name Flyrail Fixwell , belonging to M/s. Gulshan Metal Works. 3. The Commissioner (Appeals) has set aside the demand against the assessee on the following grounds:- (i) The original authority has proceeded to confirm the duty on the assessee on the assumption that all goods seized from various premises with the brand name Flyrail Fixwell owned by M/s. Gulshan Metal Works was fully manufactured in the factory of the assessee. He has held that there was no basis for adjudicating authority s conclusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly he has set aside the demands made against the assessee. 4. Revenue challenged the above findings of the Commissioner (Appeals) on the ground that it has been made without basis. 5. We have heard Mr. GR Singh, ld. Departmental Representative for Revenue and Mr. J.P. Kaushik, ld. advocate for the assessee and perused the records. In the original proceedings, demand of duty has been made against assessee on the allegation that they have manufactured and cleared with finished goods with the brand name belonging to M/s. Gulshan Metal Works. We find that no effort has been made by Revenue to establish with documentary evidence, the manufacture of such goods in the assessee s premises. What has been done in the quantification of de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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