A.V.R. ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) WE have heard Shri Ashutosh Agrawal and Shri Anubhav Chandra for the petitioner. Shri B.K.S. Raghuvanshi appears for the Central Excise Department. The petitioner is registered under the Central Excise Act and is engaged in the manufacturing of "tents" nomenclated as "tent extendable" falling under Chapter 63 of the Central Excise Tariff and had been clearing the same under Notification No. , dated July 9, 2004 at concessional rate of duty as per the notification.

(2.) A show -cause notice was issued to the petitioner on October 30, 2011 to which the petitioner submitted a reply and was given personal hearing. The adjudicating authority in the order -in -original has observed that the petitioner has used metallic parts in the tent, which takes it out from the benefit of notification dated July 9, 2004, and has suppressed the fact of clearance of metal products along with tents.

(3.) THE petitioner filed an appeal before the Commissioner, Central Excise (Appeals), Kanpur, which has while considering the application under section 35F of the Central Excise Act directed the petitioner to deposit 25 percent of the amount of duty and penalty. The petitioner filed an appeal under section 35B before the Customs, Excise and Service Tax Appellate Tribunal, which has been dismissed on January 14, 2003 on the ground that it is not maintainable in view of the judgment of the Tribunal in Ritzbury India P. Ltd. reported in : [2007] 212 ELT 46 (Trib. -Chennai) and Sapta Shrungi Steel Rolling Mills P. Ltd. reported in, [2008] 231 ELT 192 (Trib. -Mum).