2018 (5) TMI 288

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..... Levy of duty - quantity of open well pumps - appellants argued that quantity of open well pumps, which were not manufactured by them but got it manufactured from some other manufacturer - Held that: - this issue has not been argued by the appellant that these goods were not manufactured by them but got it manufactured at another unit by using their brand name. Therefore, for ascertaining the corre .....

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..... mersible pumps falling under Chapter 8413 of Central Excise Tariff Act, 1985 in their respective units. During the course of the visit of the officers on 03.03.2006, incriminating documents were retrieved through Panchanama and latter on scrutiny of these documents and completion of investigation, a show-cause notice was issued to the appellant alleging clandestine manufacture and removal of pumps .....

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..... he matter to decide the case on merit afresh. The learned Commissioner (Appeals) in de novo proceeding upheld the confirmation of demand, penalties and interest. Hence, the present appeals. 4. At the outset, learned Advocate for the appellants submits that as against total demand of duty of ₹ 42,03,981/-, they have paid the duty of ₹ 28,6,231/- + interest of ₹ 4,57,517/- + pen .....

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..... ity. Hence, the documents relating to their claim that the open well pumps got manufactured from another unit, could not be placed before the adjudicating authority and argued. He submits that the matter may be remanded to the adjudicating authority to examine their claim on this issue. 5. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 6. We find th .....

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..... r unit by using their brand name. Therefore, for ascertaining the correctness of the facts, we remand the matter to ascertain that whether these goods are traded or otherwise as claimed. After ascertaining the said issue, the adjudicating authority shall decide the case taking note of the fact that the appellants have not disputed the amount of duty of ₹ 28,66,231/-, interest and penalty alr .....

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