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TMI Blog2017 (12) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manufacture and trading of steel furniture. The other two appellants are against the penalty imposed on them. 3. Brief facts of the case are that based on certain investigation by the officers of Central Excise on 10.08.2010, the Revenue proceeded against these appellants mainly on the ground that the manufacturing units did not discharge due Central Excise duty on the furniture manufactured and cleared by them. The charges against the appellants are that two of the units (M/s Shri Girraj and M/s Alka Furnishures) do not have independent existence and their turnover has to be considered in the name of M/s Shri Girraj Jee Office Systems as no facility exist with M/s Alka Furnishures for manufacture of the furniture. It is also alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all the goods cleared by the appellant are not affixed with the said brand name. He also pleaded for setting aside the penalties imposed on the individual under Rule 26 of the Central Excise Rules, 2002. Ld. Counsel also submitted that the significant amount of demand is on the basis of adding their trading activity in the turnover exemption for excise duty. 6. Ld. AR appearing for the Revenue supported the findings of the lower authorities. He submitted that M/s Alka Furnishures do not have the required infrastructure, machinery etc. in their name to manufacture the furniture. Admittedly, the claim of the appellant that certain goods were got manufactured on job work basis is not supported by any material evidence. The statement of mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence to support such claim has been brought to our notice. Admittedly, these units are located in the same building owned by one of the family members. No rental arrangement or separation is on record. In the absence of manufacturing facility and record to support the claim that such manufacture is done by others including M/s Shri Girraj Jee Office Systems on job work basis, we have no reason to interfere with the order passed by the lower authorities. 10. On the second issue regarding unaccounted clearance of excisable items, we note that large number of kachha parchies have been recorded during the search operation conducted by the officer in August, 2010. Now the ld. Counsel submits that these are explainable as transaction in sampl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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