9911796707
TMI Blog2018 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Shri Kapil Vaish, (CA) - for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by commissioner (Appeals), vide which he has rejected the Revenue's appeal, Revenue has further filed the present appeal. 2. As per the facts on record, the respondents are engaged in the manufacture of Electrical Transformers falling under chapter heading 8504 of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty. 3. Accordingly, a Show Cause Notice dated 04.02.1999 was issued to the respondents proposing to confiscate the seized goods; to demand duty on the goods removed clandestinely and to impose penalty under Section 11AC. The case was adjudicated by the Additional Commissioner who, vide his impugned Order-in-Original dated 28.01.2011, held that 425 transformers seized by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re neither an essential requirement for entry in RG-1 Register nor it was a pre-requisite. With respect to 4 transformers, it has been contended that the respondents failed to produce the evidence to show that these goods were meant for job work. With regard to 951 transformers, it has been contended that the party failed to prove their proper accountal in job work/other accounts. The payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by their inspecting officers before the goods could be dispatched. The Revenue's stands that the same would be fully manufactured and ripe for their entry in RG-1 Register cannot be appreciated. As regards the clandestine removal of 951 transformers, he observed that there was no evidence on record and the semi-finished transformers used to be sent to their sister concern for their testin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory premises were meant for clandestine removal. The Lower Authorities have rightly observed that in as much as, the transformers were sold to State Organizations and Power Corporation, the clearance of the same in a clandestine manner without payment of duty does not arise. 7. As such, we find not infirmity in the impugned order of Commissioner (Appeals) and reject the appeal filed by R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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