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2020 (2) TMI 1015 - AT - Central ExciseClandestine removal - compliance of Rule 9D of Central Excise Act, 1944 - SSI Exemption - clubbing of the clearances affected by the manufacturing units of the appellants, namely, M/s Ganpati Allied Works (Noticee No. 2), M/s Ganpati Steels (Noticee No. 1) and other two units - HELD THAT:- There is evidence regarding pervasive control of these units by Shri Ashish Gupta only. We also find that the record regarding payment of the various units is interlinked with each other. It is on record that there had been supply by the one unit, however, the payments have been received by the other units, although subsequently, there is instances of transfer of all this amount to the respondent units. Transportation of raw material, finished goods and trading material - HELD THAT:- There is intermixing of business activities of the units and same is being controlled by Shri Ashish Gupta, on behalf of other appellant as well. Regarding the evidences which was collected from the computer of the appellants it is on record that the same was being used by various persons and was not in the control of any individual person. No certificate has required under 36 B of Excise Act is available on record, and therefore, it is concluded that same has not been obtained by the Department during the course of investigation. Therefore, reliance cannot be placed on data derived from this computer/ hard disk. But, Shri Ashish Gupta as categorically accepted these clearances in his statement and also paid Central Excise duty voluntarily. It is evident that the Department has not only relied merely upon the data derived from the computer printout but also obtained from independent sources, which has been accepted by Shri Ashish Gupta. In this regard we are also relying on some of the observations made in the adjudication order by the Adjudicating Authority regarding the huge variation in the consumption of electricity furnished by the manufacturing noticee. This variation in the electricity consumption proves the abnormal production of finished goods as recorded in the private records. This abnormal consumption of electricity would lead to the fact that there had been manufacturing of finished goods without bringing those on the recorded production. This aspect further corroborated by purchase of unaccounted coal from M/s Laxmi Agency/ Jaya Agency. The benefit under SSI exemption is not available to the units where there is mutuality of interest and pervasive control of one unit by the other is established which is established in this case. It is also observed that there had been unaccountal of clearance of winding wire, roll products without payment of Central Excise duty, which were found to be maintained in private records. All these evidences have been accepted by Shri Ashish Gupta in his statement before the Investigating Officer. Whatever has been accepted need not be proved. Appeal dismissed.
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