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TMI Blog2017 (11) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... ties - charge of clandestine removal justified. Clubbing of clearances - Held that: - In terms of the SSI exemption notification, for determining the value of clearances eligible for the concession, the values of clearances of different manufacturers from the same factory needs to be clubbed together - in spite of having separate identity in the form of partnership unit as well as proprietorship unit, M/s Siddhi Vinayak as well as M/s Riddhi Siddhi are in effect one single factory. This is confirmed from the fact that M/s Siddhi Vinayak has no separate machine for manufacture of the goods and shares the same electricity connection with M/s Riddhi Siddhi - clubbing of clearances justified. Confiscation - penalty - Held that: - the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere recovered. It was found that another concern in the name and style of M/s Siddi Vinayak Packaging was found to be functioning in the same premises. Shri Shankar Goyal was the partner in M/s. Riddhi Siddhi whereas his son Shri Naman Goyal was the proprietor of M/s Siddhi Vinayak. Both units were engaged in the manufacture of identical paper products. The officers recovered the computer from the premises and from the printouts from the machine, it was noticed that goods were being cleared under the cover of computer generated challans but no invoice or bills were prepared for such clearance. Further, the value of such goods was not shown in the sales account or turnover of Ms Riddhi Siddhi. Shri Shankar Goyal in his statements admitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge has been upheld on the basis of the statement of Shri Naman Goyal. However, such statement has been retracted vide affidavit dated 05/04/2007. iv. The two units are separate and in the absence of common funding or financial flow back, their turn over cannot be clubbed. 7. The Ld DR justified the impugned order. He argued that the charges stand admitted by various persons in their statements. What is admitted is not required to be proved by revenue. 8. We heard both sides and perused the record. During the course of search proceedings on 29/03/2007, the departmental officers noticed that in addition to the appellant unit, another unit in the name and style of M/s Siddhi Vinayak was also found to be operating, in the premises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by revenue done against one of the major customers, Shri Fakruddun Agarbattiwala of M/s A. G. Agarbatti, Ujjain. In the facts and circumstances of the present case, when it is admitted that no other records have been maintained by the appellants and the figures contained in the computer printout has been admitted to be the details of clearances entered as per the directions of the partner, we are of the view that such figures have been rightly considered to be the value of clearances by the lower Authorities. 11. Now we turn to the charge of clubbing the value of clearances of the appellant with that of M/s Siddhi Vinayak Packaging, a sister concern of the appellant. We find that M/s Siddhi Vinayak Packaging did not have separate equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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