TMI Blog2000 (8) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : Jyoti Balasundaram, Member (J)]. In these cases, a duty demand of Rs. 52,63,999.43 P has been confirmed on Cinema Projector Equipment manufactured by M/s Kinotone and cleared without payment of duty under SSI exemption Notification No. 83/83-C.E., dated 1-3-1983, No. 85/85-C.E., dated 17-3-1985 and No. 175/86-C.E., dated 1-3-1986, on the ground that the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Advocate appearing for M/s. Cine Lamp, who submits that the imposition of penalty is not justified since the ingredients of Rule 209-A under which the penalty has been imposed, are not attracted in their case and Shri M.P. Singh, learned DR, who reiterates the finding of the Adjudicating Authority. 3. We find that the Collector has given detailed reasons for holding that the three units ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... International Talkie Equipment and the goods supplied bore the brand name of M/s. International Talkie Equipment; that machinery installed in M/s. Kinotone belonged to M/s. International Talkie Equipment Pvt. Ltd. and that most of the books of accounts, correspondence files, stationery etc. of all the three units are maintained at one place; that M/s. Kinotone took loans from Adalja family who are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a projector equipment used to be booked through his transport company by M/s. Cine Lamp and M/s. Kinotone. The evidence on record clearly establishes that M/s. Cine Lamp was concerned in acquiring possession or transporting, removing...... or purchasing excisable goods in question which they knew or had reason to believe are liable to confiscation and M/s. Cine Lamp has not specifically denied thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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