9911796707
TMI Blog2025 (1) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... e been commenced from 31.03.2010. It is also mentioned that raw material/parts of galvanization pipes were purchased vide invoices dated 09.04.2010, 19.04.2010 and 04.09.2010, and, therefore, no production could be started on 31.03.2010. It is found that Superintendent, Central Excise Range, Bilaspur, issued certificate dated 29.07.2010 certifying that the unit of the appellant was working and availing exemption under Notification No. 50/2003- CE. It is pertinent to note that the said certificate was later than the date of visit of the officers. It is failed to understand as to why the Commissioner relied on one set of evidence while ignoring the report of the superintendent, when both evidences are by the department itself. The appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of black and galvanized pipes/tubes and electrical poles; the appellants were availing benefit of Notification No. 50/2003-CE dated 10.06.2003. On the basis of investigation conducted, the Revenue has come to the conclusion that the appellants have not fulfilled the criteria required for availing of the said exemption in as much as they have not commenced commercial production on or before the appointed date i.e. 1.03.2010. It was alleged that the appellants have not procured any requisite raw materials; purchased some machinery also after the relevant date; manipulated the documents to show the manufacture and sale of excisable goods availing said exemption. A show cause notice dated 05.05.2011 was issued to the appellants seeking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Surinder Gill, the Managing Director of the appellant confirmed the same; therefore, the findings of the officers cannot be reason to conclude the commercial production did not commenced from 31.03.2010. 4. Learned counsel submits further that learned Commissioner failed to appreciate the fact that control panels were removed for rectification; the appellants have purchased the DG set on 06.03.2010 as can be evidenced from the invoice; commercial production was permitted to be made on 27.03.2010; use of DG set without proper permission cannot be an offence under Central Excise law. Learned counsel further submits that the impugned order wrongly holds that the mills required for galvanization pipes and manufacture of tube were under const ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused the records of the case. 8. On going through the records of the case, we find that the department has tried to establish the case on the basis of the visit of the central excise offices on 06.04.2010 and certain conclusions drawn on the basis of circumstances and thus comes to a conclusion that commercial production would not have been commenced from 31.03.2010. It is also mentioned that raw material/parts of galvanization pipes were purchased vide invoices dated 09.04.2010, 19.04.2010 and 04.09.2010, and, therefore, no production could be started on 31.03.2010. We find that the appellants argued that the raw material/galvanization pipes purchased were for extension of the existing plant and not for the original inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allegation of clandestine production and sale has not been evidenced and even a minimum level of investigation into the transportation and financial transactions of excisable goods, was conducted, we are of the considered opinion that the issue needs to travel back to the original authority for a fresh consideration of all the issues relevant to the case after taking into account the submissions of the appellants and on verifying the available evidence in the form of documents and after giving due opportunity to the appellants in the interest of natural justice. 9. In view of the above, the appeal is allowed by way of remand and it is directed that the order in remand to be passed within 16 weeks of the receipt of this order, as far as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
