2001 (4) TMI 403

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..... for the Appellant. Shri B.K. Choubey, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - After hearing both sides, we have decided to dispose of the appeals after waiving deposit. 2. Pravin Metal Works (appellant in appeal 3010) is the manufacturer at Jalgaon of trailer for tractors. Its partners are Ashok P. Chaudhary, Dinesh P. Chaudhary and Pravin P. Chaudhary. Durin .....

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..... s made from these three firms were in fact from Pravin Metal Works whose total clearance in the preceding year exceeded the limit fixed in the notification. Pravin Metal Works and other partners filed their replies. After considering the replies, the Commissioner has passed the order impugned in the appeal. 4. The common counsel for these appellants raises before us the contention that the C .....

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..... emises at any time after the plan was approved. Various bills to show purchase, extending as far back as 1985, of welding machine and other equipment which, it appears to us, would ordinarily be required in the fabrication of metal parts, and hence would be necessary for manufacture of tractor trailers were submitted. The Commissioner has concluded in his order that the mere fact of electrical con .....

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..... electricity bills that we have referred to above. The appellant had also, in addition to these documents mentioned above, relied on a departmental stock taking report which showed clearance during the year in question. Certificate of a chartered accountant was also cited. The counsel for the appellant tells us that similar evidence was cited by the other two units. 6. In our view, none of th .....

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..... y be required in support of their contentions. Mr. Rohan Shah undertakes that he will not press for cross-examination of the department's officers but reiterates the request for cross-examination of other persons whose evidence is relied upon. The Commissioner shall deal with this request according to law. 8. Appeals are accordingly allowed and impugned order set aside.
Case laws, Decisi .....

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