M/s. Solux Galfab (P) Ltd., Shri Anand Singh Baid, Shri Karan Singh Baid and Shri Sidharth Baid Versus Commr. of CGST & CX- Kol. South
Central Excise
2018 (7) TMI 516 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 15-3-2018
Excise Appeal Nos.75064 to 75067/2018 – FO/75837-75840/2018
Central Excise
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER
Sri B.N. Chattopadhyay, Consultant – FOR APPELLANT(S)
Sri D. Haldar, A.C. (A.R.) – FOR THE RESPONDENT(S)
ORDER
Per P.K. CHOUDHARY
Briefly stated the facts of the case are that the appellant company M/s. Solux Galfab Private Limited is engaged in the manufacture of Tower and Tower components classifiable under Chapter 73 of the CETA.
2. A Show Cause Notice dated 24.12.2014 wa
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Adjudication Order. Hence the appellants filed these appeals.
4. Heard both sides and perused the appeal records.
5. The Learned Counsel appearing on behalf of the appellants submitted that the appellant placed Orders to M/s. DSL for supply of the material. They paid the amount by cheque and received the goods in their factory duly recorded in the Cenvat Account. It is also submitted that the goods were accompanied with Central Excise Invoice indicating Registration Certificate number of M/s. DSL. The Learned Counsel further submitted that it is evident from the records that the Inspector of the Central Excise, Anti Evasion, received the letter dated 07.12.12 of M/s. DSL which would show the existence of M/s. DSL.
6. I find that the depa
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