9911796707
TMI Blog1999 (12) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : C.N.B. Nair, Member (T)]. This appeal is directed against Order No. V-Adj.(CH 84) 15-260/90/13, dated 10-3-1991 of the Additional Collector of Central Excise, Bombay-II. The impugned order has demanded duty of Rs. 1,00,480.25 and has imposed a penalty of Rs. 10,000 on the appellant. 2. The facts of the case are that appellants were manufacturing computers, computer systems, comput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the allegation, in the show cause notice was that the appellant filed price list in Pro Forma II in respect of goods sold to Computer Devices with a view to evade payment of proper central excise duty. It has been submitted that M/s. Computer Devices were a separate firm and since no allegation or finding exists that there was mutuality of interest between them or flow back of funds, there c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer than the price charged from other wholesale dealers. Later investigation showed the relationship of partners of the firm to the Directors of the manufacturing company. Further, it was also seen that Computer Devices were solely selling the goods which they purchased and that they were not an Industrial Consumer of the goods purchased. It was also seen that the transactions between the seller a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partly the business of Computer Devices itself was being run by the Director of the manufacturing company. In these circumstances, the allegation that true facts were suppressed and the buyer was mis-declared as unrelated industrial consumer is quite sustainable. 6. From the above narration of facts, it is clear that the manufacturing company had deliberately committed a fraud on the Revenue by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
