9911796707
TMI Blog2024 (6) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... D. M. MISRA These three appeals are filed against respective Orders-in-Appeals. Since these appeals involve common issues are taken up together for hearing and disposal. 2. Briefly stated the facts of the case are that all the three appellants viz., M/s. Valavi Distributors, M/s. Valavi Cards and M/s. Pigeon Graphics are engaged in the activity of printing of wedding cards and visiting cards during the relevant period. On the basis of intelligence, investigations were initiated against the appellants on the ground that even though they were engaged in the manufacture and clearance of printed wedding cards, visiting cards, etc., falling under Tariff Heading 4909 00 10 and 4909 00 90 of Central Excise Tariff Act (CETA), 1985 affixing the br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as they were simply printing the cards in their printing press on the cards supplied by the customers. He has submitted that since the cards are not sold in the market but are supplied/sold to individual customers as per their requirement; therefore, the criteria of marketability has not been satisfied; hence, the process of printing undertaken by the appellants does not result into manufacture. He submits that to fall within the scope of excisable goods, there should be mass scale of printing and the test of marketability has to be satisfied. 3.1 Further, he has submitted that, in any case, the appellants are entitled to the benefit of SSI Exemption Notification No.8/2003-CE dated 1.3.2003 as the stickers put by the appellants in the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he knowledge of the department nor mis-declared, therefore, invoking extended period of limitation in the show-cause notice dated 6.5.2016 is bad in law. 4. Learned Authorized Representative (AR) for the Revenue reiterated the findings of the learned Commissioner (Appeals). He has fairly submitted that in one the case, the matter has been remanded by the learned Commissioner (A) whereas in other two cases the appeals were rejected. He submits that the contention of the learned advocate for the appellant that the activity of printing undertaken by the appellant does not result into manufacture cannot be acceptable in view of the following judgments: (i) GLO Colour Labs Pvt. Ltd. vs. Commissioner of GST and Central Excise, Coimbatore: 2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of SSI Exemption Notification No.8/2003-CE dated 01.03.2003; (iii) Value of blank cards supplied by the customers for printing be included in the value of finished wedding / visiting cards; and (iv) Extended period of limitation invoked in show-cause notice dated 06.05.2016 is justified; 7. Undisputed facts are that the appellants are engaged in the activity of printing of wedding cards and visiting cards during the relevant period. On the basis of intelligence, premises of the traders viz., M/s. Valavi and Company, M/s. Valavi Agencies were raided by the Department and also the premises of the appellants as the appellants have not registered with the department nor paid Central Excise duty on the activity of printing of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication, the relevant paragraph reads as follows: "4. The exemption contained in this notification shall not apply to specified goods bearing a brand name or trade name, whether registered or not, of another person, except in the following cases :- (a) where the specified goods, being in the nature of components or parts of any machinery or equipment or appliances, are cleared for use as original equipment in the manufacture of the said machinery or equipment or appliances by following the procedure laid down in the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 : Provided that manufacturers, whose aggregate value of clearances of the specified goods for use as original e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded the matter for verification of the claim of the appellant on the basis of documentary evidences to be placed by the appellant for proper verification. Since the views of the learned Commissioner (A) are inconsistent on the issue of inclusion of the value of the cards, supplied free by the customers to the appellant, in the total cost of the printed wedding cards, therefore, the matter needs to be remanded to the adjudicating authority to examine the issue in the light of Rule 6 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 and on the basis of documentary evidences on record or that would be produced by the appellant. 10. On the issue of invoking extended period of limitation, we find that in case of show ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
