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TMI Blog2017 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... assic, a proprietorary concern was engaged in the manufacturing and trading of leather seat covers for cars, upholstery leather and furniture. It is claimed that M/s Shearling Skins Pvt. Ltd., during the period under consideration, was engaged in the manufacturing & trading of office furniture. It was shown that M/s Coach Classic was working from 17, DSIDC Industrial Sheds, Scheme II, Okhla Industrial Area, Phase-II, New Delhi. On the other hand, address of M/s Shearling Skins Pvt. Ltd. was shown working from RZ 2679/28 Tughlakabad Extension, New Delhi. On 10.03.2008, a team of Anti Evasion Branch had visited the factory address at RZ 2679/28 Tughlakabad Extension, New Delhi, where it was found that the property belongs to Ms. Geeta Oberoi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he premises at RZ 2679/28 Tughlakabad Extension, New Delhi, was taken on rent in the year 2007. It was intended to set up a Unit at Baddi (Himachal Pradesh) to avail the incentives offered by the Government, but due to certain initial problems the setting up of the Unit at Baddi was delayed so all the machines were shifted to the premises of M/s Coach Classic. He also submits that the show cause notice was issued to M/s Shearling Skins Pvt. Ltd. It was also the submission of the learned counsel for the assessee-Appellants that both the business entities have separate Income Tax and Sales Tax registrations. While M/s Coach Classic is a proprietary firm of Shri Puneet Singh Seehra and M/s Shearling Skins Pvt. Ltd. is a Private Limited Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gulshan Bindra were recorded. They said that both the business entities are, in fact, run by Shri Puneet Singh Sheera. 7. By considering the totality of the facts and circumstances of the case, we are of the view that the actual business entity is M/s Coach Classic and its proprietor has formed a dummy company in the name and style of M/s Shearling Skins Pvt. Ltd. by showing its manufacturing unit just to have SSI Exemption. In the premises of this Company, no manufacturing activity was undertaken, as discussed above. Hence, we are of the view that the clearances are correctly liable to be clubbed for both the business entities as per para (vi) and (vii) of the SSI Exemption Notification No. 8/2003-CE dated 01.03.2003. Further, when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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