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TMI Blog2017 (5) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... ard, decided and disposed of together by this common judgment and order. 2.0. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Tribunal, by which, the learned Tribunal has dismissed the appeals as well as Rectification Application submitted by the appellants herein and has confirmed the Order In Original passed by the Adjudicating Authority and has confirmed the penalty imposed on the appellants of Tax Appeal Nos. 295 of 2017 and 296 of 2017, the appellants have preferred present appeals with the following proposed questions of law. "1.Whether the orders made by the Appellate Tribunal on the Appeals and ROM Application suffer from violation of the principles of natural justice and also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son of Shri Babubhai Mistry and M/s. Bhavani Engineering Works (hereinafter referred to as "M/s. BEW"), of which, Shri Babubhai Mistry was proprietor and one M/s. Chamunda Engineering Private Limited, a Private Limited Company, incorporated under the Companies Act, 1956 (Smt. Jasuben B Mistry and Shri Babubhai M Mistry, were Directors). All the aforesaid firms were situated in three different sheds viz. Plot Nos. 79, 80 and 81, Mahalaxmi Industrial Estate, Vatva, Ahmedabad claimed to be engaged in the manufacture of the same product. That on 07.02.2005 the Preventive Officer of the Central Excise, AhmedabadI, visited the said premises. It was noticed that the aforesaid three firms and one company were operating from the same premises. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (5) M/s BEW. 3.3. That feeling aggrieved and dissatisfied with the OIO dated 18.01.2008, the original assessee as well as Smt. Jasuben and others preferred appeals before the learned Commissioner (Appeals). That the Commissioner (Appeals), Central Excise, SuratI dismissed the said appeals and confirmed the Order In Original passed by the Adjudicating Authority. 3.4. Feeling aggrieved and dissatisfied with the orders passed by the Commissioner (Appeals), the original assessee, Smt. Jasuben and Shri Babubhai and others preferred appeals before the learned Tribunal. That by impugned common judgment and order, learned Tribunal has dismissed the appeals preferred by the original assessee and confirmed the OIO and duty demand of Rs. 22,06,067 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Tribunal has materially erred in confirming the demand of duty upon the assessee. 4.2. It is further submitted by Shri Gupta, learned advocate for the appellants that as other firms have having their separate entity and were having their separate plant and machinery, the learned Tribunal has materially erred in confirming the Order In Original passed by the Adjudicating Authority confirming the demand of duty on clubbing of clearance value of other firms with the assessee firm. 4.3. It is further submitted by Shri Gupta, learned advocate for the appellants that learned Tribunal has materially erred in not properly appreciating that all the units viz. (1) M/s Chamuda Engineering Pvt Ltd; (2) Shri Babubhai MistryDirector of M/s CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrent findings of fact recorded by the all the authorities below that other firms / units were not having their own independent plant and machinery, electricity connection, raw material etc. There are concurrent findings of fact on record by all the authorities below that all the firms were / units were running in the same premises having a common entrance and exist. It has also been found that even one of the firm i.e. M/s. Hitech surrendered his registration under the Central Excise Act and was availed the benefit under the SSI exemption. That thereafter, having found that all other firms / units are dummy and therefore, the adjudicating authority confirmed the demand of duty on clubbing of the clearances value of of other units / firms ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to period of 1990 to 2001. The search was conducted in the year 2005 and even Order In Original came to be passed in the year 2008. No such documents were produced till than and as observed herein above the same came to be produced for the first time before the learned Tribunal, which can be said to be an afterthought and to get out of the findings recorded by the authorities below that other units / firms were not having their independent, separate plant and machineries. Under the circumstances, the learned Tribunal has rightly rejected the Rectification Application. 8.0. Now, so far as the appeals preferred by Shri Babubhai Mistry and Smt. Jasuben Mistry are concerned, at the outset, it is required to be noted that the learned Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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