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TMI Blog2017 (3) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of the agreement of supply with M/s Bajaj Electricals Ltd which would conclusively establish whether the manufacturing took place at premises of M/s Solar Copier Pvt Ltd. This is required to be undertaken - appeal allowed by way of remand. - E/569 to 571/2010 - A/86011-86013/17/SMB - Dated:- 23-2-2017 - Shri C J Mathew, Member (Technical) Shri Pradeep Korde, Consultant for the appellant Shri N N Prabhudesai, Superintendent (AR) for the respondent Order Dispute pertains to proceedings initiated against M/s Starlite Lighting Limited for allegedly clearing finished goods through a front, M/s Solar Copier Pvt Ltd, to avail the benefit of exemption under notification no. 8/2003-CE dated 1 st March 2003. Appellant ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector about the disposal of capital goods was also taken to establish that the claim of manufacture was not tenable. With the finding of the lower authority having been upheld in impugned order-in-appeal no.AKP/4 - 6/NSK/2010 dated 13 th January 2010 of Commissioner of Central Excise Customs (Appeals), Nashik but with reduced demand of ₹ 3,14,502, the matter is before the Tribunal. Penalty of ₹ 3,14,502 under rule 25 of Central Excise Rules, 2002 on the appellant-assessee as well as ₹ 50,000 on Shri Arvind Bharti and ₹ 1,00,000/- on Shri Ravindra Bharati are also under challenge. 4. In appeal, it is contended that the lessee is a closely connected entity and hence they do not have records of rental received. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant is aggrieved that a number of documents furnished to substantiate their defence have been peremptorily discarded in the proceedings before the lower authorities. Further, the key issue here is the defence of the appellant-assessee that they did manufacture compact fluorescent lamps for M/s Bajaj Electricals Ltd. No effort appears to have been made to ascertain the terms of the agreement of supply with M/s Bajaj Electricals Ltd which would conclusively establish whether the manufacturing took place at premises of M/s Solar Copier Pvt Ltd. This is required to be undertaken for which purpose appellant shall furnish the records of agreements of the M/s Solar Copier Pvt Ltd to the original authority for scrutiny and who shall, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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