COMMISSIONER OF CENTRAL EXCISE O/O COMMISSIONER OF CENTRAL EXCISE CUSTOMS & SERVICE TAX Vs. SOUTHERN PRESS TOOLS

JUDGEMENT

(1.) Instant Civil Miscellaneous Appeal is filed against the order of the CESTAT, South Zone Bench, Chennai, dated 29/9/2016, made in Final Order No.4176/2016.

(2.) Short facts leading to the filing of the appeal are that the respondent, Southern Press Tools, Malumichampatti, Coimbatore, are the manufacturers of tools, dies, jigs and fixtures and sheet metal components. Officers of HPU visited another premises of Southern Press Tools and found that they were manufacturing branded radiators of M/s. Universal Radiators Ltd and T72 Cooling system and also found that no accounts were maintained and the goods were cleared without payment of duty to M/s.Universal Radiators Ltd., after manufacturing. Though the components and raw materials utilized for the above manufacturing activities were received by M/s. Southern Press Tools directly from the suppliers, an impression was created by means of fraudulent records that the same were supplied by M/s. Universal Radiators Ltd to M/s. Southern Press Tools.

(3.) After due process of investigation, SCN was issued to M/s. Southern Press Tools and Universal Radiators Ltd, demanding Rs.52,69,414/- for the period 1/9/1992 to 13/8/1996, under proviso to Section 11 A (1), invoking extended period of demand and proposing to confiscate the seized goods, valuing Rs.9,71,771/-, from the premise of M/s. Southern Press Tools and further proposing to impose penalties upon M/s.Southern Press Tools, under Rules 9 (2), 173 Q and 226 of CER, 1944, r/w. Section 11 AC of CEA, 1944. Penalty under Rule 209 A was also proposed to impose upon M/s. Universal Radiators Ltd., for abetting the offence.