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TMI Blog2019 (11) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AC(1)(d) of the Central Excise Act. The said section provides for conclusion of all proceedings, arising from an investigation. Thus, Revenue has erred in passing separate order of confiscation and penalty, arising from the same investigation. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 53254 of 2018-SM - FINAL ORDER NO. 51567/2019 - Dated:- 28-11-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Ajay Mishra, Advocate for the appellant Shri P. R. Gupta, Authorised Representative for the respondent ORDER The issue in this appeal is by the appellant - a manufacturer of batteries (lead acid battery), is whether they have manufactured and stored their finis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanjaya Devi who is mother of Shri Ram Swaroop Yadav. The office of the appellant is located at Shahpura and also at Jaipur. The work related to preparing of bills/ invoices is done by Shri Ram Swaroop Yadav or Shri Yogesh Sharma. He only signed bills in absence of Shri Ram Swaroop Yadav/ Yogesh Sharma. They have electric connection of 59HP in their factory. The officers took round of the factory and found that the factory is spread over two plots at H-95, H-1-76 together measuring about 1200 sq. mtrs. And there was no separating boundary wall. Machinery like semi plate casting machine, mixture plant, charging plant and automatic battery sealing machine were found. They also have a battery testing laboratory. It is further observed that not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batteries were cleared from M/s Seva Udyog valued at ₹ 10,01,275/- and found stored in the premises of M/s Seva Metal at Plot No. H-1-79, and the same was also seized. 6. On subsequent visit by the officers of Anti Evasion on 26.08.2014 at M/s Seva Udyog, 162 batteries valued at ₹ 7,74,938/- were found short. Similarly, in the premises of M/s Seva Metal on verification, 88 batteries valued at ₹ 4,49,650/- were short. On the same day, Shri Ram Swaroop Yadav who was having the supardaginama, handed over a cheque dated 27.08.2014 for ₹ 1,51,359/- towards Central Excise duty plus cess. The appellant also obtained Central Excise registration which was granted on 04.08.2014 and had requested for provisional relea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. Yadav and Shri Mohan Lal Yadav also stand concluded. It was noticed that the appellant had made the following payments: Sl. No. Description Amount (Rs.) Deposit particulars 1 Central Excise duty 10,00,000 Challan dated 25.08.2014 as per S. No. (xiii) of RUD. Copy of Bank statement and Bank certificate dated 15.03.2017, evidencing payment of ₹ 10 lakhs also enclosed. 2 Central Excise duty 1,66,125 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, hence not liable for confiscation. In support of this contention, they relied on the observation of the Revenue in para 5 of the show cause notice, it is observed that officers then prepared list of stock of finished goods i.e. batteries (Annexure-A). Nothing was mentioned on the batteries like name and address of the manufacturer and MRP etc. on batteries. Further, in para 7 of the show cause notice it is described that the name and address of the manufacturer was not mentioned or pasted on the batteries found lying in the premises. Relying on the provisions of Legal Metrology Act, 2009 read with rules, it is urged that the batteries cannot be marketed without affixing the relevant particulars including the name and address of the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing aggrieved, the appellant-assessee is before this Tribunal. 11. Learned Counsel for the appellant urges that as the appellant is holding BIS registration, copy of the same is at page 55 of the appeal memo, they cannot market their batteries manufactured without affixing the technical specification as well as name and address of the manufacturer, as provided under BIS Rules, 1997 read with Batteries (Management and Handling) Rules, 2001, ISO:9001. Admittedly, no such details were found on the batteries found in the premises of the appellant by the officer having the aforementioned particulars including the year and month of manufacturer, of the positive terminal, nominal voltage, name and trade market of the manufacturer etc. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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