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TMI Blog2017 (9) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... s Printery by issuance of SCN No. 58/2003 dated 28.02.2003 cannot pass the scrutiny under the law of Central Excise. However considering the fact that the impugned order did not consider certain evidences like photographs, videography record as pleaded by appellants, we are not giving any further observations on this - matter on remand. There is no dispute on the fact that the premises of M/s Madhuri Print had physical installation of said five Jigar Machines. However the appellant No. 2 - M/s Madhuri Print submits that though five dyeing machines (Jigar machines) were available in their factory they were actually getting dyeing process undertaken through outside workers. The appellant No. 2 argues that their bills in this regard were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the domestic lighting electric connection. v) Out of the processes being carried out at the premises of the appellant units, various processes namely, washing/ dyeing/ printing/ stirring dyes, lifting water/ chemicals/ stentering/ curing/ silicate mangal/ stitching of fabrics/ bailing/ packing were being carried out with the aid of power. vi) These units have three phase connection, 13 electric motors, two oil engines and one mega DG Set of 63 KVA. vii) The Revenue's stand is that the appellant units had processed stock of sarees with the aid of power attracting duty of Central Excise. Since there were no Central Excise Registration with the appellants and no records were found maintained, total stock of process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct figures of the case have been brushed aside only on the ground that the explanations are after thought or that the facts were not brought to the notice of higher officers at the time of investigation iii) The demand against M/s Rajkamal Textiles Printery is without jurisdiction as there was no dyeing machine in M/s Rajkamal Textiles Printery factory. It is an admitted fact that there were 5 dyeing machines in the factory of M/s Madhuri Print, but there was not a single dyeing machine in M/s Rajkamal Textiles Printery Factory. iv) Main investigating officer Sh. J.V. Patel also confirmed that there was no dyeing machine in M/s Rajkamal Textiles Printery Factory and that there were 5 dyeing machine in Madhuri's factory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that there were no payment of job work without calling for the explanation from the appellants. x) During the investigation various documents including bills of job workers were found but no investigation was undertaken on those bills. xi) Substantial amounts were paid by the appellant, M/s Madhuri Print to Job workers through account cheque and tax were also deducted under TDS scheme. 5. Ld. AR for the Revenue reiterated the contents of the impugned order. 6. After careful consideration of the facts of the case and submissions of both the sides it appears that there was no machine to be used with the aid of power for the process of dyeing found installed in the premises of appellant No.1 (M/s Rajkamal Textiles Printer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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