2025-VIL-963-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Demand of duty – Confiscation of seized goods – On ground that Appellant was manufacturing Prefabricated Structure falling under tariff item 94060091 without obtaining CE Registration and clearing same without payment of Excise Duty, Revenue officials visited their unit and seized stocks of various items – Department issued show cause notice demanding Excise Duty by invoking extended period provisions – After due process, Adjudicating authority confirmed demand along with interest and also confiscated seized goods – Whether Department has brought any evidence to effect that Appellant has manufactured and cleared pre-fabricated building in CKD/SKD condition – HELD – In normal course, demand should have been raised based on value of Pre-fabricated Structures manufactured by Appellant plus value of other items supplied by Appellant by purchasing same from vendors – Department has directly added turnover of other related parties to clearance value of Appellant to quantify the demand. The SCN does not explain as to how Appellant was the sole beneficiary of contracts executed independently by some of related firms in question – Quantified demand based on addition of turnover of other entities with that of Appellant is illegal – Appellant has limited machineries to carry out basic work on iron and steel items – Appellant do not have facility to manufacture and supply other items specified under contract issued by Army – Appellant has brought in evidence to effect that they have facility to only fabricate structures – Pre-fabricated building came into existence at site when Army erected the same at site where Appellant have no role to play – Department has not brought any evidence to effect that Appellant has manufactured and cleared pre-fabricated building/shed in CKD/SKD condition – Goods in question which happen to be inputs and semi-finished goods cannot be seized, since they have not even reached finished goods – Since Revenue has not made out any case of suppression against Appellant, confirmed demand in respect of extended period is set aside on account of time bar – Impugned order is set aside and the appeal is allowed
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