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TMI Blog2017 (8) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department has accepted these facts. Regarding seizure - After considering the totality of the facts and circumstances of the case, it is evident that when the turnover of both the business entities cannot be clubbed, as stated above, then we direct the adjudicating authority to decide the issue afresh but by providing a reasonable opportunity to the assessee-Appellants - Appeal allowed partly. - Excise Appeal Nos. 648-654 of 2011 - Final Order No. FO/76672-76678/2017 - Dated:- 22-8-2017 - Satish Chandra, President And V. Padmanabhan, Member ( Technical ) For the Petitioner : Sh. P.K. Chaudhary, Adv For the Respondent : Sh. S. Mukhopadhyay, DR ORDER PER JUSTICE Dr. SATISH CHANDRA : All these appeals are filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-Appellants have filed the present appeals. 3. With this background, we have heard Shri S.K. Poddar, learned counsel for the assessee-Appellants and Shri S. Mukhopadhyay, learned DR for the Revenue. 4. The learned counsel for the assessee-Appellants submits that both the factory premises are located at a distance of about 2-3 kms., but the office is being run from the different premises but in the same building having independent phone numbers and employees. It is the submission of the learned counsel that for Income Tax and other purposes, both the business entities are different, having distinct and separate entity and has nothing to do with each other except that the Directors are the sons of the Proprietor. These facts were admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises and each one will be eligible for the benefit of SSI exemption under Notification No. 8/2003-CE dated 01.3.2003. 12. To sum up the discussions, it is decided as follows:- (i) DMGP, DDIL and DDSC are considered as interconnected undertakings within the meaning as outlined under section 4 of the Central Excise Act read with Monopolies and Restrictive Trade Practices Act, 1969. Accordingly, the value of goods manufactured and cleared by DMGP as well as DDIL and sold exclusively through DDSC, are to be redetermined in terms of price adopted by DDSC when sold to independent dealers. Since various abatements /discounts claimed by the appellant have not been extended, we consider it appropriate to remand the matter E/3028-3030/2010 -DB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o sustain the impugned order in this regard and the same is hereby set aside pertaining to the SSI Exemption. 8. The next grievance of the assessee-Appellants is pertaining to replacement of parts for repair and reconditioning work of the Indian Railways. 9. During the course of arguments, the learned counsel for the assessee-Appellants submits that they have purchased various items from the open market where the excise duty was paid, but the Department has considered that the assessee-Appellants had manufactured these items in their own factory. Lastly, he prays that the duty is not leviable on these items which were purchased from the open market. 10. After hearing both sides and considering the totality of the facts and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 taxmann.com 113 (CEGAT Kolkata), we find no justification in including the inspection charges into the price charged by the assessee-Appellants. Hence, the impugned order is set aside in this regard. 14. The last grievance of the assessee-Appellants is that, during the search at the premises of M/s Mica Mold, a total sum of ₹ 4.31 crore was seized and out of which ₹ 1.31 crore was transferred to the Income Tax Department. From the balance amount of ₹ 3 crores, the Department by bifurcating, transferred ₹ 1,77,43,034/- towards Service Tax and retained the remaining amount of ₹ 1,22,56,966/- under Section 110 of the Customs Act (applicable to the Central Excise) read with Section 12 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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