2017 (6) TMI 666

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..... ndent and, thereafter, assembled the same sold to the farmers where the dealers have assembled the diesel engine sets, in that case, dealers became the manufacturer, admittedly no demand notice has been issued to the dealers to pay duty being manufacturer, the proceedings against the respondent is not sustainable - the respondent is entitled for SSI Exemption limit - appeal dismissed - decided aga .....

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..... gine sets. The investigation was started and during the course of investigation that the dealers were issued invoices for the diesel engine sets manufactured by the respondent, therefore, further investigation was conducted at the end of the respondent and it was alleged that the respondent is involved for the activity of clandestinely removal on diesel engine sets without payment of duty. The res .....

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..... stine removal of goods was set aside against the respondent. Aggrieved from the said order, the revenue is in appeal. 3. The ld. AR submits that as the invoices of the dealer shows that the diesel engine sets is manufactured by the respondent and all diesel engine set are ISI marked having brand name of the respondent. In that circumstances, the charge of clandestine removal of the goods by t .....

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