9911796707
TMI Blog1999 (11) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was found that both the Firms were engaged in the manufacture of EOT Cranes. During investigation, it was found in the month of March, 1989, M/s. Shiv Shankar Engineering Co. (P) Ltd. cleared a EOT Crane which was manufactured by M/s. Shiv Shankar Manufacturing Co. It was also found that during the period 1-4-89 to 31-10-89 M/s. Shiv Shankar Engineering Co. (P) Ltd. cleared EOT Crane and claimed the SSI exemptions. Whereas their factory premises at Village Jandiali, Chandigarh Road, Ludhiana was not actually registered as SSI Unit with Director of Industries. A show cause notice was issued and, thereafter, the adjudicating authority confirmed the demand of Rs. 27,562.75 on M/s. Shiv Shankar Manufacturing Co. under Rule 9(2) of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the Directorate of Industries whereby M/s. Shiv Shankar Engineering Co. (P) Ltd. was registered. He submits that in the application given by M/s. Shiv Shankar Engineering Co. (P) Ltd., the proposed factory was shown at Village Jandiali, Chandigarh Road, Ludhiana. His contention is that in the provisional SSI Certificate, the location of the factory at 1661, G.T. Road, Dholewal, Ludhiana was wrongly mentioned by the Industrial Department. He submits that the factory of M/s. Shiv Shankar Engineering Co. (P) Ltd. was permanently registered as SSI Unit on 20-10-89 and in this Certificate, the factory address was given as Village Jandiali, Chandigarh Road, Ludhiana. He submits that this factory was duly registered with the Directorate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned as G.T. Road, Dholewal, Ludhiana and not Village Jandiali, Chandigarh Road, Ludhiana. He submits that the factory premises at Village Jandiali, Chandigarh Road, Ludhiana was registered as Small Scale Industries with the Directorate of Industries only w.e.f. 20-10-89. He, therefore, prays that the appeals be dismissed. 6. Heard both sides. 7. We find that the demand of duty of Rs. 27,562.75 was confirmed on M/s. Shiv Shankar Manufacturing Company in respect of EOT Crane cleared in the month of March, 1989. The contention of the appellant is that this crane was manufactured and cleared by M/s. Shiv Shankar Engineering Co. (P) Ltd. However, as per record produced by the appellant, the machinery worth Rs. 11,937/- only was available wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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