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TMI Blog2019 (3) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... non-event but, considering the capability of machining and finishing parts of automobiles in the factory of manufacture, such a claim cannot be accepted without other evidence. This is more so as the appellant had sought for and obtained registration under Central Excise Rules, 2000 only after investigation was undertaken by central excise authorities - The link between the dropping of proceedings initiated against one of the suppliers of castings to the appellant and the claim for excluding that portion from the total clearance allegedly effected without payment of duty by appellant cannot overcome the test of logic and reason. Reduced benefit of penalty - Held that:- It is on record that the duty liability has been discharged along with i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utomobile parts, their cavil is that the lower authorities have clubbed the total value of goods dealt with by them for the entire year and thus pushed them beyond the exemption limit specified in the notification supra. Learned Counsel further submits that the suppliers of castings, M/s Netmech Founders Pvt Ltd and M/s Nipurn Engineering Pvt Ltd, had also been proceeded against for alleged clandestine clearances and that, while the charges against the appellant were a consequence of that allegation the proceedings against M/s Netmech Founders Pvt Ltd had been set aside. He claims that the exclusion of the values alleged to have been procured from this supplier from the total clearances effected by appellant would bring them below the thres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the activities admitted to by the appellant, crystalised the duty liability. 5. The appellant had failed to intimate the commencement of production in September 2007. Though it is claimed that they had not effected any manufacture prior to that, mere submission to that effect does not suffice to support this claim. It is, doubtlessly, impossible for any entity to establish a non-event but, considering the capability of machining and finishing parts of automobiles in the factory of manufacture, such a claim cannot be accepted without other evidence. This is more so as the appellant had sought for and obtained registration under Central Excise Rules, 2000 only after investigation was undertaken by central excise authorities. The link b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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