Customs, Excise and Gold Tribunal - Bangalore
Commissioner Of Central Excise, ... vs United Telecom Ltd., Bangalore on 9 October, 2001
JUDGMENT
G.A. Brahma Deva
1. This is an appeal filed by the Revenue. The department has come in appeal on the ground that what the assessee have cleared the goods is not a complete system. According to the department, the burden lies on the assessee while claiming the exemption and the assessee has not discharged the burden. On the other hand the Commissioner (Appeals) has given a categorical finding that Show-case Notice issued by the Department suffers from infirmity by virtue of its inherent defect. He observed that no opportunity has been given to the party to adduce or rebut the evidence in support of the department's charge that the machine is not a complete 'RAX'. It was emphatically argued by the assessee that they have furnished the details about the machine to show that machine is a complete system and no evidence has been brought on record by the Department to substantiate that machine is not a complete system. It was also submitted by the party that what the assessee has cleared goods is 256 ports of RAX, whereas the department has proceeded to pass an Order based upon the trade notice which is applicable to 512 ports. It was also submitted by the counsel that there was no reference with reference to the trade notice in the alleged show-cause notice. The additional Commissioner has proceeded to pass an order based upon the trade notice without examining the issue whether trade notice is applicable to the impugned goods. On this ground alone the order passed by the Additional Commissioner is not sustainable.
2. On a careful consideration of the submissions made by both sides an on perusal of records particularly the impugned order in question we do not find any infirmity therein. In the result we uphold the impugned order and accordingly appeal filed by the Department is hereby dismissed.
(Pronounced and dictated in open court)