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TMI Blog2017 (12) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... i Rajesh Tiwari, Supervisor. The matter needs fresh examination - appeal allowed by way of remand. - Excise Appeal Nos.55170-55171 of 2014 - A/57317-57318/2017-EX[DB] - Dated:- 5-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) (Rep by Sh. Piyush Kumar, Adv.) (Rep. by Sh. M.R. Sharma, DR) ORDER Per (Dr.) Satish Chandra Both the present appeals are filed by the assessee-Appellants against the Order-in-Original No.08/2014-15 dated 13.06.2014 passed by the Commissioner of Central Excise, Delhi-II. The period in dispute is April 2007 to 22 nd July, 2011. 2. The brief facts of the case are that, the assessee-Appellant No.1, a sole proprietary concern owned by Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the clandestinely manufactured and cleared excisable goods. Being aggrieved, the assessee-Appellants have filed the present appeals. 6. With this background, we have heard Shri Piyush Kumar, learned counsel for the assessee-Appellants and Shri M.R. Sharma, learned DR for the Revenue. 7. The learned counsel for the assessee-Appellants submits that, two units, namely, Vinayak Metal and KRG Cables Pvt. Ltd. had shifted to Bawana Industrial Area where the Officers of the Sales Tax visited the factory (as per the certificate at page 231-239 of the paper book). It is the submission of the learned counsel that both the units were working in their independent premises at Bawana Industrial Area. However, few documents were in existenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on record, it appears that as per the impugned order three units were run by the assessee-Appellants and the fourth unit, M/s Krishna Udyog (India), working in the adjacent premises, also belongs to their family members but no duty demand has been made from them. 10. The Sales Tax Department s certificate pertaining to the working of the two units from Bawana Industrial Area was not considered by the lower authorities which was rejected by merely mentioning as afterthought. But the fact remains that this certificate was issued by the Sales Tax Department of the Delhi Government. Further, in the instant case, it appears that no cross-examination was provided pertaining to Shri Rajesh Tiwari, Supervisor. Similarly, after Shri Kuldeep R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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