9911796707
TMI Blog2015 (8) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ywood Pvt. Ltd., the finished goods were being sent. The benefit of SSI exemption was claimed by a letter along with a declaration and that was explaining the process of plywood, however, on noticing that the partners were not the signatories, all these documents were held to be in the realm of ambiguity. There were many questions that the Tribunal found unanswered and many of the actions did not appeal to the reasoned mind. - both the adjudicating authority in order-in-original and the Tribunal have extensively dealt with the issues on the basis of entire gamut of facts which were presented before them. The Tribunal confirmed the view of the original adjudicating authority and set aside the reasonings of the Commissioner (Appeals). At the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the panchas on the very same day and this premise was found locked, although the guard was present and one Shri Vishnukumar Chirania introduced himself as a partner of the said unit. It was found that there was one shed and only two machines were found completely in non-working condition. No electric connection was found nor any material or finished goods could be located. 2.4 Investigation was conducted and statements of various persons were recorded. 2.5 On due scrutiny of record and statements during the course of investigation, a notice was issued to the appellant to show cause as to why the appellant should not be held to be the manufacturer and pay the duty on the clearance made by M/s. Krishna Industries as M/s. Krishna Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under notification No.83/94-C.E. dated 11.04.1994 when the said notification does not provide so? iv. Is the impugned order not a non speaking order as the same does not take into consideration affidavits of various customers of M/s. Krishna Industries ? 4. Learned counsel Mr. Uday Joshi appearing for the appellant has fervently urged that the adjudicating authority, without proper understanding and without evaluating the evidence in proper perspective, adjudicated the said show-causenotice. He urged fervently that the Commissioner (Appeals-II), Ahmedabad, has at length discussed as to how the miscarriage of justice had taken place and on the basis thereof, it had concluded that the present appellant cannot be made liable ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed in limine for the reasons to follow hereinafter. a) At the outset, well recognized aspect needs reiteration that unless a question of law arises for determination, this Court is not to replace its reasonings with those of the Tribunal nor is interference permissible unless the material evidences on record are disregarded or by taking into consideration the Tribunal has reached to the findings which is ex-facie illegal, perverse and that would also give rise to the question of law. b) In the present Tax Appeal, none of such occasions emerges for the Court to warrant any interference in the findings arrived at by the Tribunal. c) It is hardly a matter of dispute that the entire case is based predominantly on the facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority, it concluded that Mr. Mukeshkumar Newetia, brother of Mr. Rajeshkumar R. Niwetia [the factory manager of M/s. Suman Plywood (appellant herein)] and Mr. Vishnukumar Chirania were two partners of M/s. Krishna Industries with his share being of 80% and share of Mr. Vishnukumar Chirania was 20%. Mr. Chirania had left for Bihar in the year 2003 without informing the partners and unilaterally, partnership was dissolved on 17.11.2003, converting M/s. Krishna Industries into a Proprietorship Firm. It is also alleged that the partner was not aware as to whether the factory was registered with the Central Excise Department or not. No plywood was manufactured and there was no cutting machine and/or finishing machine. It was also revealed from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th a declaration and that was explaining the process of plywood, however, on noticing that the partners were not the signatories, all these documents were held to be in the realm of ambiguity. There were many questions that the Tribunal found unanswered and many of the actions did not appeal to the reasoned mind. The Tribunal also found that Mr. Rajeshkumar Niwetia, brother of Mukeshkumar Niwetia, the factory manager of Appellant firm and Mr. Narendra Jha, Chief Executive of the SPPL and Mr. Dokania, the Director of SPPL were aware of all the actions of M/s. Krishna Industries. Thus, all these were found responsible for day-to-day functioning and for maintaining the other details of the said firm- M/s. Krishna Industries. It was noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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