9911796707
TMI Blog2000 (7) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not produce the Central Excise Gate pass. The Superintendent of Central Excise recorded the statement of the Excise clerk of M/s. Heemanshu Traders in which he stated that he had received oral instructions from Shri Girishbhai Shah to prepare challan for despatch of 12,285 kgs of MS scrap from M/s. Heemanshu Traders and to prepare the challan in the name of M/s. Heemanshu Auto Ltd. The truck was seized under the reasonable belief that it was liable to confiscation. Statutory records of M/s. Heemanshu Traders were examined and they revealed that duty determined under Excise gate pass for the period 4th April 1988 to 7th April, 1988 had not been debited. Certain goods such as Electric horns received by different customers from M/s. Heeman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction and the aggregate value of clearance of excisable goods exceeded the exemption limit of Rs. 1.5 crores in terms of the proviso to Notification 175/86, dated 1-3-1986 and therefore, M/s. Heemanshu Traders was not entitled to SSI exemption. 3. Show cause notice proposing recovery of duty of Rs. 24,31,502/- on goods manufactured and removed by all the units during the period from 1985-86 to 1987-88 and proposing confiscation of seized goods and imposition of penalty, was issued on 4-10-1988 to the appellants. 4. The Adjudicating Authority held that M/s. Heemanshu Traders used M/s. M.K. Industries as cover for availing of benefit of exemption during 1986-87. M/s. Heemanshu Traders used the inputs of M/s. Heemanshu Auto Ltd, M/s. M.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 39.2 to 39.7 of the impugned order. He has noted that the request for cross examination was turned down in view of the fact that no justification for cross examination was made out by the appellants and they only reiterated the same request. He has also noted that summons for personal hearing were returned; that several opportunities for hearing were extended to the appellants; that all the copies of the relied upon documents had been supplied and therefore, there was full compliance with the principles of natural justice. 7. We have gone through the above mentioned paragraphs and are of the view that the principles of natural justice have not been violated by the Collector. Therefore, we proceed to discuss the merits of the case. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries and M/s. D.G. Auto Industries, purchase of raw materials by M/s. Heemanshu Traders and supply of the same to all the other units etc. Payment of salary of the employees of M/s. M.K. Industries was directly controlled through M/s. Heemanshu Traders. Financial transaction for mutual benefit between M/s. Heemanshu Traders and M/s. Shri Hari Industries is also brought out by the evidence on record. The evidence also disclosed that M/s. Heemanshu Traders was managing the administrative matters like printing of letter heads, sending blank bill books, etc. to the other units. File No. 84 pertaining to M/s. Heemanshu Traders is found to contain detailed expenses of M/s. Heemanshu Auto Ltd. The file also contains particulars of loan or deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant SSI notification operative during the relevant years, and they have reasons to believe that all their operations namely marketing managerial sale and purchase of raw materials and correspondence with their customers were done under the direction/control/eff-ective umbrella of M/s. Heemanshu Traders having head office at 1305, Prasad Chambers, 1st floor, Near Roxy Cinema, Bombay 400 004 and hence these are the persons who acquired possession of, or were in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing or in any other manner dealt with, excisable goods which they knew or had reasons to believe that they were liable for confiscation under the Act and Rules made thereunder, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
