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TMI Blog2017 (11) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing and clearing Compact Fluorescent Lights (CFLs) falling under heading 8539.3110 of the First Schedule to the Central Excise Tariff Act, 1985. The Central Excise Officers conducted simultaneous searches on 01.08.2006 at various premises connected with DTPL for investigating the intelligence that DTPL was not paying Central Excise duty on the goods manufactured by them and also that they have not taken Central Excise registration. The premises searched included the various godowns belonging to DTPL and also that of their main buyer, M/s Achiever International. Various documentary evidences were recorded. During the course of investigation, various statements were recorded from persons connected with DTPL. Goods and raw materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The submissions made on behalf of the appellants are summarised below: i) At the time of search in various premises, no goods were found at the main premises of DTPL. The goods CFL tubes were got manufactured from job workers until 2006, the goods manufactured on job work basis are required to discharge duty by job worker and not by the principal manufacturer. ii) During the course of search operation, the stock of raw materials and finished goods were seized. iii) The duty demand has been raised on the quantity of goods alleged to have been manufactured by DTPL and determined on the basis of documents seized from (1) Buyer (2) Job worker and (3) DTPL. Ld. Counsel submitted that such demand is inflated since several quantities are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been denied, has not been raised in the earlier proceedings. Further, DTPL will not be eligible for such benefit, since the CFL cleared by them bears the brand name of other persons. In any case, the claim of SSI benefit, which was never raised before the lower authorities cannot be raised in this forum. 7. We heard both sides and perused appeal record. 8. The case built by the Revenue is that DTPL supplied raw materials and packing materials to various premises where the same were used to manufacture CFL. These were received in the form of finished goods at various premises. Sh. Md. Farooq, Supervisor of M/s DTPL at VVZ-62, Titrapur, New Delhi confirmed in his statement that such goods were being manufactured for DTPL at his premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion or manufacture of excisable goods as also a person who engages in any such manufacture on his own account are to be considered as manufacturers. 10. From the statements recorded from various persons such as Supervisors working at the various premises were manufacture of CFL was found to be taking place, reveals that they were paid employees receiving salary from the DTPL. It is also confirmed from the record that raw materials as well as packing materials bearing the brand names were supplied by DTPL which were used for manufacture and packing of CFL at the various premises. Further, Sh. Anul Mahajan, Director in his statement has confirmed that such goods manufactured at various places are further received in the premises at Basai Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounting to Rs. 4,29,977/-. During the course of arguments, the appellant has claimed that such quantum of goods seized at M/s Achiever International would have already been included in the total quantity of goods allegedly cleared without payment of duty arrived at on the basis of documents seized. Such a plea of the appellant has been discussed by the adjudicating authority. It has further been argued that the relied upon documents based on which the duty demand was arrived at has not been made available to the appellants. Such a plea has been discussed by the adjudicating authority in para 29 of the impugned order. He has categorically recorded that all the relied upon documents were furnished to the appellants at the time of service of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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