2004 (2) TMI 527

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..... oheb Ali M., JJ. REPRESENTED BY : Shri S.P. Sheth, Advocate, for the Appellant. Shri Uma Shankar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The authorities below confirmed duty demand of Rs. 1,18,146/- under proviso to Section 11A(1) against M/s. Samanjas Udyog together with interest under Section 11AB of the Central Excise Act on the ground that the value of cl .....

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..... any show cause notice to M/s. Atharva Udyog, proposing denial of the benefit under the SSI exemption and that notice for penal action under Rule 209A to M/s. Atharva Udyog is not sufficient. We find no substance in this plea for the reason that, as rightly pointed out by the learned SDR, Rule 209A has been invoked in the show cause notice issued to M/s. Atharva Udyog only because M/s. Atharva Udyo .....

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..... hown in existace only on papers. It further appears that he adopted colourable devices to exhibit wrongly the entity of M/s. Atharva Udhyog as an independent unit and also filed excise declarations/undertakings, obtained sales tax/income tax registration, shown purchases and sales on paper/bills only though he knew and had reason to believe that M/s. Atharva Udhyog was in fact in existence on pape .....

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..... t they were duly allotted entire premises of A-11, M.P. Shah Industrial Estate, Jamnagar which was the said premises rented to Shri Rushikesh Mansukhlal Gorecha. Thus, he engaged himself in dealing of such excisable goods liable for confiscation under Rule 173Q(1) of the Rules. Therefore, he rendered himself for penalty under Rule 209A of the Rules." 3. We therefore hold that the absence of .....

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..... h this finding. In our view the above action of Shri D.D. Chandresha is not sufficient to attribute knowledge to him that he was dealing with excisable goods, which were liable to confiscation. We hence set aside the penalty imposed upon him. 4. In the result the Appeal No. E/1023/2002 of M/s. Samanjas Udyog is dismissed while Appeal No. E/1024/2002 of Shri D.D. Chandresha is allowed.
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