9911796707
TMI Blog1996 (4) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that, therefore, they were more than one manufacturer in the same factory premises. The Commissioner of Central Excise, Kanpur in the impugned order held the charges against appellants as established; imposed a penalty of Rs. 2,000/- on Party No. 1 for violation Rule 44(3) of Central Excise Rules read with KJ Rule 210, and a penalty of Rs. 4,00,000/- on Party No. 2 under Rule 173Q. The Commissioner of Central Excise demanded duty of Rs. 2,13,857.30 relating to clearances of Party No. 2 during the financial years 1982-83, 1983-84 and on 3463 pieces of Crank shafts held to have been clandestinely removed. The Commissioner of Central Excise further confiscated 159 pieces Crank shafts seized on 3-4-1984 form Party No. 2 fixing a redemption f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15-9-1980 when some alterations were made. The Commissioner of Central Excise in his order has compared these with the ground plan said to have been filed on 16-2-1983 and has observed that the site plan remains same as the ones approved earlier, barring the portion comprising of a factory shed in occupation of Party No.2. But the Commissioner of Central Excise still found it objectionable that the units were enclosed within the same boundary wall of Party No. 1. This, it is fE.L.T., is but a technical objection when it is found on evidence that the Party No. 2 had acquired its own machinery for Crank shaft guiding and was in occupation of not the same factory building as Party No. 1 but of a separate shed constructed in the open land adja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods have been seized out of 3622 pieces of Crank shafts detained on 12-3-1984. The statement dated 3-4-1984 of Pannalal Jain partner of Party No. 2 has also examined the position 8463 pieces consisted of semi finished Crank shafts and Crank shaft forgings the details of which had been given in the Statement dated 2-4-1984 of Shri Pannalal Jain. Further, the charge of substitution is not supported by the results of any enquiry. In the result, duty demanded in this regard is set aside. 7. In view of the foregoing, the demand of duty, penalty on the appellants, and confiscation of Crank shafts as ordered by the Commissioner of Central Excise are not found sustainable. Hence the impugned order is set aside and appeals are allowed. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
