9911796707
TMI Blog2008 (7) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... value does not arise X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant-company and after completing rest of the work the finished product have been cleared without payment of duty. On this ground duty demand of Rs. 89,89,596/- was proposed in respect of 55 hydrogen trolleys and duty demand of Rs. 22,77,360/- was sought to be demanded on 60 helium quads. (ii) The demands were also proposed on other grounds. (e)Commissioner vide his impugned order dated 27-9-2006 confirmed total demand of Rs. 1,29,66,911/-. He also imposed a penalty of Rs. 1,29,66,911/-. He ordered confiscation of plant and machinery and allowed redemption of the same on payment of fine of Rs. 5,00,000/-. He also imposed penalty of Rs. 2,50,000/- on Shri P.K. Gupta, Vice-President. (f) The duty demanded included the following amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other its attachment to trailers to convert it into hydrogen trolleys. Even if it was held that they have manufactured such hydrogen trolleys, the same should be considered as special purpose motor vehicle and eligible for exemption. 5.1 Learned DR submits that the party has not produced enough evidence to prove that the frames and trolleys completed in all respects were received from the job workers and no further activities was undertaken by the appellant. The manifold and pigtail connections were fabricated at the appellant's premises and fitted to the structures received from the job worker; final assembly, inspection and approval was given at the appellant's premises. Therefore, these quad and trolleys were manufactured only at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nature of materials received by them, activities undertaken by them, or the condition in which the goods were sent back by them to the appellant has been relied upon. No reliable evidence from the appellant's end has been relied upon to show that the manufacturing activities have taken place in the premises of the appellant-company. The Commissioner has inferred, merely based on presumption, that the quad like structure has been developed into equipment or appliances having individual function by the appellant and merit classification under Heading 8479. 6.3 The appellant-company claims that they gave truck chassis, angles, channels, cylinders (both new and old) etc. and gave the work order for getting the helium quad and hydrogen trolleys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods on which duty was paid was kept in the factory without any intimation to the department. They were not able to produce any evidence that the consignment of which duty was paid in February 1997 relates to the same consignment cleared in later months. This claim of the appellant is, on the face of it, not acceptable. Therefore, the demand of Rs. 1,36,500/- deserves to be confirmed. Regarding a demand of Rs. 1,97,000/-, the Department holds that it relates to clearance of 26 pressure building coils separately whereas the appellant claims that they were included in the value of 26 tanks already cleared. The Department relies on appellant's own documents to hold that pressure building coils were given separately and they had separate pric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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