SHREE GANESH INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD .

(2.) THE contention of the appellant before us is that there is no dispute that the appellant had purchased the inputs on which excise duty was paid. It is further stated that there is no dispute that the appellant had, in fact, got the finished products manufactured and also sold the same to third parties. Thus, on the question of payment of inputs, manufacture of the finished products and their sale, there is no dispute. There is also no dispute that the input costs included the central excise duty which had been paid.

(3.) WE have considered the reasoning and the order passed by the Tribunal and find that the aforesaid contentions have not been dealt with and examined. Sale of building is one aspect, but the other question, which is important and relevant, is whether or not the appellant had continued to operate or do business from the said premises during the period in question. The invoices, etc., have to be examined along with the other material and evidence. If the appellant had continued to operate from the premises in question, then a different outcome/result may be possible. It is possible that the appellant had continued to operate from the premises in question for some more time before completely surrendering the possession or stopping the business. Another issue is whether separate penalty should be imposed on the appellant as an individual. M/s. Shree Ganesh industries is a sole proprietorship. In view of the aforesaid position, we are inclined to pass an order of remit for a fresh decision by the Tribunal. The question of law is accordingly answered in negative in favour of the appellant and against the respondent -Revenue. The tribunal will examine the issues afresh keeping in view the evidence and documents, which have been placed on record by the appellant. It is clarified that we have not expressed any opinion on merits other than the issues, which have been dealt with and examined by us. The appellant has already deposited Rs. 5,42,139/ -. The said deposit will abide by the order passed by the Tribunal. No further deposit is required to be made. The parties will appear before the Registrar of the Tribunal on 26th March, 2012, when a date of hearing will be fixed.