9911796707
TMI Blog2016 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.JPM and M/s.Bharath Printing Mills are one and the same located at 130- A/SF No.327/1, Perundurai Road, Pudur Pudupalayam, Erode and are doing processing of cotton fabrics with the aid of power (Reference Mahazar dt. 27.11.92 drawn at M/s.Jayalakshmi Printing Mills and Mahazar dt. 27.11.92 drawn at 34, T.V.S. Street, Erode (shop premises of M/s.Bharath Printing Mills and M/s.Jayalakshmi Printing Mills) ii) While the processed fabrics dispatched in the name of M/s/Jayalakshmi Printing Mills were entered in the Central Excise Record on payment of duty, the processed fabrics dispatched in the name of M/s/Bharath Printing Mills were without payment of duty voucher or Central Excise gate passes to the business premises at 34, T.V.S. Street ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from January'92 to December'92 the total production is shown as 2,24,980 mtrs, whereas the production for one month during the immediately preceeding month of December'91 is 3,35,065 mtrs. Further, for the month of May'92 the consumption of Kerosene is shown as 230 litres and production as 98,175 Mtrs. The correct production particulars appear to have been furnished to the District Supply Officer, Erode to the end of December'91 but subsequently lesser quantities for the period from January'91 to December'92 has been furnished on 26.12.92. It therefore appeared that they declared lesser quantities of production in order to pay lesser Central Excise duty in the name of Sri Jayalakshmi Printing Mills and they decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and perused the record. 5. The order of the Adjudicating Commissioner shows that he has not applied his mind when he writes in para-18 "without going too much into the identity of M/s.Jayalakshmi Printing Mills, Erode and M/s.Bharath Printing Mills, Erode he shall try to evaluate whether the quantities of processed fabrics specified in the show cause notice were manufactured and removed without payment of duty or not", that demonstrates that he had prejudged mind to reach to his decision without testing the evidence on record. While the SCN exhibits that there were clearances by M/s.Jayalakshmi Printing Mills to M/s.Bharath Printing Mills, it indicates that there were two distinct units carrying out their activities. The show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and M/s.Sri Devi Felt Calender without accounting the transactions in the statutory records and without payment of Central Excise duty. But all such facts were not tested. 8. The manner in which the impugned order has been passed, that calls for direction to the Adjudicating Authority to redo the adjudication examining the controversy in the SCN and considering the material facts, evidence, law and previous directions of Tribunal as well as the defence plea, granting fair opportunity of hearing to the appellant. It is made clear to him that his order should confine to the allegations in SCN without any superficial approach to pass order since the impugned order has been passed superficially wasting public time and public money. Notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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