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JYOTI BALASUNDARAM, P.KARTHIKEYAN
Virgo Industires (engineers) (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Chennai – Respondent
Per P. Karthikeyan - On 23.1.2000, following intelligence, officers of the Department visited the premises of M/s. Virgo Industries (Engineers) Pvt. Ltd. (hereafter, Virgo) and examined the records. It was observed that Virgo had been manufacturing and supplying signages (illuminated signs) under a contract with M/s. Indian Oil Corporation Ltd. (IOC) and had erected them at the retail outlets of IOC located at various places in the south. As it appeared that Virgo had undertaken manufacture of excisable goods without following central excise formalities, the officers seized signages and parts available at the premises for further action. After gathering evidence in the form of statements of various persons associated with production, inspection and purchase of signages two Show Cause Notices were issued to Virgo proposing to recover central excise duty tentatively found to have been due from Virgo and to penalize them assessee as well as the Managing Director of the assessee, Shri Mathew Kuncheria. Adjudicating the Show Cause Notices issued following due process of law, the Commissioner of Central Excise, Pondicherry classified the signages manufactured by Virgo under CSH 9405
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