9911796707
TMI Blog2008 (2) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... Jadeja, Consultant, for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order]. - Brief facts stated are that the central excise officers visited the factory premises of M/s. Kalpesh Founders Engineers, a proprietary firm, whose proprietor was Shri Ramanbhai Patel. They were engaged in the manufacture of C.I. casting of Chapter 73 of CETA, 1985. The panchnama was made in the factory premises of M/s. Kalpesh Founders and Engineers on 8-4-05. On the same day, the other factory premises of M/s. Reliable Industries were visited and a panchnama was also drawn there. On same day, the statement of proprietor was recorded and records were resumed in terms of the panchnama. In the factory premises of M/s. Kalpesh Founders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries. 2. In the above background a SCN was issued to the firm and to the proprietor of the firm for demanding duty inclusive of education cess for Rs. 3,22,907/- for clearances in excess of Rs. 1 crore under provisions of Section 11A. The proposal for interest and penalty were also made in the SCN. 3. The said notice was adjudicated by the Assistant Commissioner, who after taking note of the fact that M/s. Reliable Industries was separately registered unit by Government authorities and was having legal entities, having own balance sheet, electricity bill and sales tax return, dropped the proceedings. Being aggrieved with the said order of the Assistant Commissioner, Revenue has filed an appeal their against before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture of C.I. casting. The statement of the proprietor has not been retracted till date and there is no plea to the fact that such statement was recorded under duress, coercion, threat etc. Not only that the fact of recovery of sale bills of M/s. Reliable Industries from the factory premises of the appellant strengthen the revenue's case. This fact stands further corroborated by the statement of Shri Kiritbhai M. Patel, a partner of M/s. Reliable Industries, who has admitted that their factory was not working for the last two years and the furnace installed in their factory is not operative. All these facts lead only to one inevitable conclusion that the goods in question were being manufactured by the appellant and were being cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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