9911796707
TMI Blog2017 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 11-1-2017 - Dr. Satish Chandra, President Mr. Ashok K. Arya, Member (Technical) Rep by Sh. N.K. Sharma, Adv. Rep. by Sh. G.R. Singh, DR ORDER The present appeal is filed by the assessee-AppeIlants against the order-in-appeal no. 31 32/CE/D-II/2010 dated 02.02.2010 passed by the Commissioner (Appeals) Central Excise, New Delhi. 2. The brief facts of the case are that Shri Puneet Singh Seehra was a Proprietor of M/s Coach Classic and also a Director of M/s Shearling Skins Pvt. Ltd. M/s Coach Classic, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has clubbed the clearance of both the business entities and denied the SSI exemption to the assessee-Appellants. The same was upheld by the appellate authority by passing the impugned order where some partial relief was given. The assessee-Appellants, still not being satisfied, filed the present appeal. 4. With this background, we have heard Shri N.K. Sharma, learned counsel for the assessee-Appellants and Shri G.R. Singh, learned DR for the Revenue. The learned counsel for the assessee-Appellants submits that the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Skins Pvt. Ltd. was engaged in the manufacturing and trading of the office furniture which requires lot of space. All the machines for the purpose were found in the premises of M/s Coach Classic. The address for M/s Shearling Skins Pvt. Ltd. was shown at RZ 2679/28 Tughlakabad Extension, New Delhi, a rented shop having size of 8x6 sq. ft. No factory or office can run from this premises/shop especially when it was not used since long. The statement of the employees of M/s Coach Classic i.e. S/Shri Sarabjeet Singh @ Mannu and 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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