9911796707
TMI Blog2016 (10) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... f completely different products - Held that:- it is found that the impugned order is specific and categorical on the factual issue. There is no material evidence to contradict the factual finding by the lower authority that activity can not be treated as manufacturing and no excise duty is leviable on it. - Decided against the Revenue - Excise Appeal No. 2022 of 2012 - Final Order No. 53611/ 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty. On appeal, the Commissioner (Appeals) vide the impugned order set-aside the original order. Aggrieved by this, the Revenue is in appeal. Ld. AR reiterated the grounds of appeal which are as follows: (1) The Proprietor of the respondent firm in his statement admitted that articles are manufactured by them. Based on such admission the duty demand can be confirmed. (2) It was further conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructures. The show cause notice is silent on this aspect. Since it is an allegation of the Department that cutting and making holes amounts to manufacture, burden lies on the department itself to prove that above activity resulted in emergence of an article which is commercially different from the mother material which is subjected to above processing. The CBEC in its circular No. 584/21/2001-CX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch place a different interpretation upon the said phrase, that interpretation will be bindings on the revenue . In view of this activity of the appellants like cutting, bending, punching and making holes etc. on bought out Iron Steel articles i.e. M. S. Angles/ Channels etc. can not be treated as manufacturing, especially when there is no evidence on record to suggest that these activities had r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
