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TMI Blog2018 (6) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... and in consultation with them thereof, the adjudicating authority could have given a copy of such report to the appellants, so that the appellants could have defended themselves against the conclusions drawn thereof in the investigation report- the investigation report being very critical to the conclusions of the adjudicating authority, an opportunity should have been given to the appellants and any denial of such opportunity is a clear violation of principles of natural justice. Whether the appellant’s activities in the clock tower amounts to manufacture? - Held that:- Tribunal in the case of Aska Equipments Pvt. Ltd. vs. Commissioner of Central Excise [2006 (6) TMI 27 - CESTAT, MUMBAI] wherein it was held that demand raised on the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are manufacturing tower clocks falling under Central Excise Tariff Subheading No.9103 and have not discharged the applicable duty, thereof. Therefore, a show-cause notice C. No.IV/9/6/HMT-TSC/06 Adjn. Dated 7.3.2006 was issued to the appellants. 2. The original adjudicating authority has directed the Central Excise Range Officer, Yeshwanthpur Range to conduct thorough investigations of the case and report the factual position. Accordingly, it was held that an investigation conducted revealed that the main activities of the assessee were: (a) Receipt of enquiries for supply of clocks from various customers like Municipalities/Corporations etc.; (b) Working out of design and pricing and supplying quotations; (c) Undertaking of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een informed of the findings and no opportunity to represent thereof on the findings was given to them; the learned Commissioner (A) has erred in holding that there has been no violation of principles of natural justice in not supplying the said investigation report, which was relied upon for coming to the conclusion. The appellants contended that this is a clear violation of principles of natural justice as no opportunity was given to the appellants to put forth their defence on the report of the investigation. The appellants have also submitted that they do not manufacture the clocks in question. They receive orders for supply of clocks to be installed only as tower clocks by some institutions and organizations. The appellants appoint ven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is embedded. Such a process of removal will obviously result in damage to the frame dial, etc., of the clock. The appellants have relied upon the following cases: Oriental Carbon Chemicals vs. CCE: 2017 (357) ELT 248 Commission vs. Aska Equipment Pvt. Ltd.: 2010 (254) ELT A37 Manjari Rungta vs. CCE: 2016 (338) ELT 491 Craft Interiors Pvt. Ltd. vs. CCE: 2006 (203) ELT 529 (SC) Trident Interwood Pvt. Ltd. vs. CCE: 2010 (250) ELT 269 (Tri.-Bang.) 4. The Departmental Representative has contended that the said investigation report done by Superintendent was obviously prepared in consultation and on the basis of documents supplied by the appellants themselves, therefore, it cannot be alleged that the investigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of principles of natural justice. We find that it was held by Allahabad Tribunal of CESTAT in the case of Oriental Carbon Chemicals (supra) in para 15 that the evidence collected by the learned Commissioner beyond the back of the appellant cannot be relied upon and the same has got no evidential value in the absence of giving proper opportunity to object or explain the same. 5.1 Coming to the question whether the appellant s activities in the clock tower amounts to manufacture, the appellants contended that they do not actually procure and supply any parts or components of tower clocks; they actually place orders on various vendors for manufacture and supply directly to the customers site and the same are installed at the site by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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