9911796707
TMI Blog2013 (11) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant - Although they were located in different places within a radius of 1 k.m., accounts were maintained under the control of the appellant - the appellant had proprietary interest in Parag Industries clubbing of clearances was bound to occur - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the assessee and its other proprietary concern viz., Parag Industries – there was no contradiction to the material facts and evidence to which attention was drawn – thus the clubbing of clearances sustained - Extended period of limitation – Jurisdiction to issue Show cause Notice - Held that:- The demand covered by all the four Show Cause Notice have been raised within six months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory of the appellant are situated within a radius of 1 k.m. as is noticed by learned Commissioner (Appeals). Only on the ground that there was no commonality of interest of both the units and the end products differ, he opined that there shall not be clubbing of clearances made by M/s. Parag Industries and the appellant. While reaching to this conclusion he also noticed that there were separate staff employed in both the factories and that does not make both the factories one and the same for clubbing. 3. Shri Batra, learned D.R. points out that the goods manufactured may be of different classification made by both the parties but the links between the two makes it clear that Parag Industries was a proprietorship concern of the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Period covered Date of Issuance 1. C.Ex./R-I/DWS/Parag/SCN/98/75 01.09.97 to 30.09.97 03.04.98 2. C.Ex./R-I/DWS/Parag/SCN/98/131 01.10.97 to 31.12.97 05.05.98 3. C.Ex./R-I/DWS/Parag/SCN/98/125 01.10.98 to 31.03.98 25.09.98 4. C.Ex./R-I/DWS/Parag/SCN/98/165 01.04.98 to 30.06.98 16.12.98 All the above Show Cause Notices were issued by superintendent under Section 11-A of the Act. As per the provision of Section 11-A(1) of the Act. As it stood at the relevant period. When any duty of Excise has not been levied or paid or has been short levied or short paid or erroneously refund, Excise Officer may, within six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by all the four Show Cause Notice have been raised within six months only and there is no question of invoking extended period i.e. beyond the period of six months as contended by the assessee before the Hon ble Commissioner (A). Thus I find that the impugned Show Cause Notice have been issued by the Range Super intended well with in his eradication and therefore, sustainable in law. 4. Ongoing through the impugned Show cause Notices it is clear that nowhere is these Show Cause Notice suppression, fraud etc. has been alleged not the extended period under proviso to Section 11 A (1) has been invoked. In such circumstances the Assistant Commissioner, Central Excise, Division Ujjain has rightly adjudicated the impugned Show Cause Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
