9911796707
TMI Blog2023 (9) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... e, no one has appeared on behalf of the appellants. Since the appeals have been filed in the year 2013 and it is observed that e-mail intimation has been sent to the appellant, which amounts to serving of the hearing notice, we have taken up the appeal for disposal with the help of the learned A.R. In this case, the appellant has been receiving basic raw materials from their principals and were fabricating the goods, which amounted to manufacture in terms of Section 2(f) of the Central Excise Act 1944. The Department after investigation found that the appellant was not paying Excise Duty. But in order to mislead the Department, the appellant has been paying Service Tax under BAS which was actually not required to be paid when the activity a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icee through the ST-3 returns filed by them is poor reflection on their understanding of the provisions of the law. Contrary to the allegation of the noticee that the investigation never brought on record any statement/letter/correspondence showing that they misstated or suppressed the facts, it is on record that various pieces of evidence have been painstakingly put together by the investigators corroborated by the statements of various connected individuals. It was only due to sustained investigation that the fact of manufacture of goods and non-payment of Central Excise duty could be detected. The noticee never disclosed the activities undertaken by them to the department, even though they were paying service Tax on the consideration rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no marketability. As detailed in the preceding para, the raw materials in question i.e. channels, angle, plates etc have undergone as series of operations, lost their original identity and got transformed into a distinguishable product as per the requirement of clients. Coming to the question of marketability, reference is drawn to the explanation to the definition of 'excisable goods' under Section 2(d) of the Central Excise Act, 1944, inserted with effect from 10.05.2008 vide Section 78 of the Finance Act, 2008, wherein it is laid down that 'for the purpose of this clause, 'goods' includes any article, material or substance which is capable of being bought and sold for consideration and such goods shall be deemed to be marketable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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