SOUTHERN PRESS TOOLS LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This Civil Miscellaneous Appeal, filed by the assessee challenging the Final Order No. 1068/2007, dated 29-8-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, at Chennai [: 2008 (223) E.L.T. 630 (Tri.-Chen.)] was admitted by this Court on the following substantial questions of law:

(2.) In response to the show cause notice, the assessee, filed reply stating that show cause notice was issued based on erroneous assumptions that the premises at Part No. 368 Chettipalayam Road is their second premises and they manufactured T 72 Cooling system components there and clear them to M/s. Universal Radiators Ltd. The assessee further stated that they did not have machinery or infrastructure for the manufacture of T 72 cooling systems parts in their alleged second premises. Hence, the assessee stated that in the absence of suppression with intention to evade payment of duty, Section 11AC of the Central Excise Act cannot be made applicable.

(3.) Not satisfied with the reply filed by the assessee, the Adjudicating Authority passed an order confirming the confiscation, duty and penalty in respect of the assessee as well as of the co-noticee.