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TMI Blog2017 (10) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ems Pvt. Ltd. and M/s. Powerkon Systems Pvt. Ltd. by denying the exemption as per notification. In the peculiar facts and circumstances of the case, same appears reasonable. Clandestine removal - Held that: - kaccha challans were recovered. Goods were seized which were not mentioned in the stock register. In fact, there was no stock register. After making the verification and statement from the buyers and by clubbing the material the department has issued Show cause notice and demanded the duty. In the peculiar facts and circumstances of the case, same appears reasonable - demand upheld. Appeal dismissed - decided against appellant. - Excise Appeal No.1902-1903 of 2009 E/MISC/50349/2017 - A/55761-55762/2017-EX[DB] - Dated:- 21-7-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, copies of some of the documents were given to the Appellant on 12.9.2000 only. Appellant could not attend the hearing. Appellant informed the Commissioner vide letter dated 06.10.2000 that copies of a number of RUD were not furnished and requested that the same may kindly be given early so as to enable the Appellant to submit reply in the matter. Request for supply of copies of the remaining RUD was repeated vide letters dated 13.11.2000, 24.11.2000, 18.12.2000 and 04.01.2001 but still the Appellant could not get copies of the remaining documents. It is observed that the appellant was given several opportunities by the Central Excise, MOD IV, Delhi to inspect the said records and also to give copies of the said documents, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the officers. They found that the appellant M/s. Servocon Systems Pvt. Ltd. has Shri Kamruddin as the Director and Shri Avinash Arora Field/ Administrative Manager of the said company. Another company M/s. Powerkon Systems is a proprietary concern of Smt Fatima Begum wife of Shri Kamruddin. The unit was engaged in manufacturing of voltage stabilizer. Brand name was used as Servokon . Both the units were in the same premises. 120 pieces of voltage stabilizers were found in the unauthorised godown which was not declared by the appellants to the Central Excise department. On physical stock taking in M/s. Servokon Systems Pvt. Ltd., 24 pieces of servo CVT, 13 pieces of stabilizers and 32 pieces of variacs were found in the factory premises o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em Pvt. Ltd. but without making any payment of the bill. Labour in both the units were common. Godown was also common. 11. In the above circumstances, the department by the impugned order has clubbed the clearance of M/s Servokon Systems Pvt. Ltd. and M/s. Powerkon Systems Pvt. Ltd. by denying the exemption as per notification. In the peculiar facts and circumstances of the case, same appears reasonable. 12. Regarding, the clandestine removal, kaccha challans were recovered. Goods were seized which were not mentioned in the stock register. In fact, there was no stock register. After making the verification and statement from the buyers and by clubbing the material the department has issued Show cause notice and demanded the duty. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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