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TMI Blog2024 (11) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... of semi-finished Biri making which was not in a fully manufactured and marketable condition. Hence, the same cannot be treated as finished goods for demanding the Excise Duty. Further, as per the verification report given by the Assistant Commissioner, Siliguri, Samar Biri factory has for the receipt of semifinished biris and has carried out certain more work and have paid the applicable excise duty and the same have been cleared from their end. Therefore, there are no justification in the seizure, confiscation and imposition of Redemption Fine on 297 bangs of unbranded biris. Thus, non following of the procedure under Notification No. 214/86-CE on its own cannot be the ground for demanding the duty from the appellant particularly when it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed Redemption Fine and penalty on Samsuddin Ahmed and Samar Biri Factory. Being aggrieved, the appellants had filed their appeals before the Commissioner (Appeals). The Commissioner (Appeals) dismissed their appeals and affirmed the Order-in-Original. Being aggrieved, the appellants are before the Tribunal. 2. The Learned Consultant appearing on behalf of the appellants submits that Samar Biri Factory located at Jalpaiguri was getting the job work of semi-finished biri manufactured at the place of Samsuddin. Samsuddin was clearing the unbranded biries in loose condition which are not marketable as such unless they are bundled and packing back to Samar Biri Factory. After these the principal Samar Factory undertook some more activities w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amar Biri Factory and Excise Duty payment has been done at their end. Therefore, he submits that demanding the Excise Duty on account of such clear consignment from Samsuddin would amount to demanding duty twice on the same product. 4. He fairly concedes that the appellant has not followed the guidelines given under Notification No. 214/86-CE dated 25/03/1986. However, they have followed all other procedures like recording the details of goods sent, details of their range office division etc. and details of the goods cleared to the principal who has acknowledge receipt of such goods. He submits that even when the goods were seized on 20/02/2013, the driver had copy of the Transit Note No. 16 showing details of 297 bags of biris being transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, he justifies the confirmed demand, interest, confiscation and Redemption Fine imposed and penalties imposed. 8. Heard both sides and perused the appeal papers and submissions made by both the sides. 9. Admittedly there is no dispute that Samsuddin is carrying the job work for Samar Biri Factory when the vehicle no. WB-65A/5494 was intercepted and 297 bags of Biris seized, it is seen that this consignment is covered under Transit Note No. 16 dated 20/02/2013. The copy of the Transit Note is reproduced below : - 10. Further it is seen that the Assistant Commissioner, Malda Division, who had intercepted and seized the goods had cause verification through Siliguri Anti evasion wing. The Assistant Commissioner, Headquarter, Anti-Evasion u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve processes carried out by the Appellants, four processes are outside the purview of manufacture. In other words, none of these four processes amount to manufacture and therefore the question of charging duty on the goods which only suffered these processes does not arise. This fact is so obvious that quoting any judgment on this aspect will be totally redundant and unnecessary. Regarding the process of machining of pinions, while such machining may result in the manufacture depending on the manner and extent thereof, neither the show cause notice nor the adjudication order provides any basis to infer that it actually amounted to manufacture. Even if this process is presumed to be amounting to manufacture, the demand in respect of such goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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