9911796707
TMI Blog2019 (4) TMI 1594X X X X Extracts X X X X X X X X Extracts X X X X ..... The impugned order comes to the conclusion that the slips recovered from the M/s Baheti Dyechem do not relates to production activity but trading activity. In these circumstances, the Annexure C to the SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the M/s Baheti Dyechem at Bhilwara. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 215 of 2009 - A/10697/2019 - Dated:- 24-4-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Shri. P.M. Dave (Adv.) for the Appellant Shri. K. J. Kinariwala Authorized Representative for Respondent ORDER PER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w machinery and equipment in Dec 1996 for manufacture. He argued that the sample recovered by the Revenue related to the goods manufactured by M/s Durrent Chemicals Industries and did not represent the goods sold by the appellant during the earlier period. He pointed out that the slips related to clearance on the sale of the certain goods pertain to prior to period when M/s Durrent Chemicals Industries were involved in manufacturing goods. 3. He pointed out that earlier the matter was remanded by Tribunal for examination of specific issue, the Tribunal in the said order observed as under: 5. Ld. Advocate for the appellants submits the following: Prior to takeover of the firm by M/s Durrent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is apparent that the entire order of the Commissioner in so far as it related to the appellant was set aside and the matter was remanded back to the Commissioner for a fresh adjudication. 4. It was argued by the Ld. Counsel that in the SCN the entire demand of duty on the appellant was quantified in Annexure C of the said notice. He pointed out that the Annexure C of the notice was the summary of various slips recovered from the premise of the appellant at Bhilwara. He showed certain slips and corresponding entry appearing in annexure C. He pointed out that the Commissioner in the impugned order has come to the conclusion that the slips recovered from the M/s Baheti at Bhilwara were not related to the production but were re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. Ld. AR relies on the impugned order. 6. We have gone through rival submissions. We find that the remand made by Tribunal Vide Final Order No. E/427/WZB/Ahmedabad/2007 was an open remand with certain direction. It is seen that the demand against the appellant has been quantified in the Annexure C to the SCN. Examination of the slips recovered from premise of Baheti Dyechem at Bhiilwara shows that Annexure C is merely a summary of the said slips. In these circumstances it is apparent that the entire demand of duty is based on the slips recovered from the premise of M/s Baheti Dyechem at Bhilwara. The Commissioner after examining the documents has come to the conclusion that slips recovered at the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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