9911796707
TMI Blog2016 (11) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... ocked to notice that a concern not manufacturing goods i.e. M/s.KE was given undue advantage by the notice issuing authority granting SSI benefit in Annexure-II to SCN. That establishes that a dummy unit of M/s.SI got the SSI benefit which is not legally tenable to it. That aspect deserves enquiry by Chief Commissioner of Central Excise so that in future undue advantage of public grant is not given by officers. If the authority finds such grant has caused prejudice to Revenue, appropriate measure may be taken. The whole case of M/s.KE was based on the falsehood which was well known to the owners and Power of Attorney holder of both the units. Such act of sabotage to Revenue calls for dismissal of both the appeals - decided against assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was also carried out in the premises of M/s.SI. Both the industries were in Coimbatore. Investigation found all equipments meant for manufacture of switch boards and control panels in the premises of M/s.SI. Also they found records of M/s.KE in the premises of M/s.SI. The incriminating documents recovered revealed that certain invoices showing purchase of raw materials in the name of M/s.KE were available in the premises of M/s.SI without any manufacture being carried out in the premises of M/s.KE. 4. Statements recorded from one Smt.P.Shanthi and Smt.P.Lalithamani, who were connected with the affairs of M/s.KE, revealed that actually there was no manufacturing operation carried out in the premises of M/s.KE located at No.43, Ravind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed by adjudicating authority was confirmed against M/s.KE. On the above circumstances, Revenue's prayer is to dismiss both the appeals. 7. Heard both sides and perused the record. 8.1 The investigation result as is revealed from paras-1 to 13 of the Annexure-I to the SCN dt. 7.9.98 brings out questionable modus operandi of the family of Sri Venkatesan owning M/s.KE and M/s.SI. There appears pre-meditated design of the family who scientifically engineered documents to hold out that both M/s.SI and M/s.KE were manufacturers while M/s.KE had no plant and machinery except few damaged machinery in dust formed condition existed in its premises without carrying out manufacture. No goods were found in the premises of M/s.KE. The damage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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