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2022 (8) TMI 1150 - AT - Central ExciseSSI Exemption - manufacture of air coolers by using the registered brand of others - mis-utilising the benefit of SSI Notification No. 08/2003-CE dated 01.03.2003 - admissibility of evidences - presence of corroborative evidences or not - HELD THAT:- On date of search Smt. Tej Kiran Kothari, the present respondent was not the proprietor of M/s Zenox Product. On this date of the search the proprietors of M/s Zenox India and M/s Zenox Products were Shri Kunal Chaudhary and Smt. Ranjana Chaudhary who are related as mother and son. Hence the allegations in the show cause notice exists as against Smt. Ranjana Chaudhary only she being the proprietor of M/s Zenox Products for almost an year prior the date of impugned search. There appears no denial on behalf of the Department that Smt Tej Kiran Kothari while she transferred the business of firm M/s Zenox Products to Smt. Ranjana Chaudhary she had wound up her entire business under the said firm and had withdrawn everything from the premises of her business and had handed over the vacant possession thereof to the new landlord. M/s Zenox Products continued from the same premises thereafter but under the proprietorship of Smt. Ranjana Chaudhary. Hence it becomes clear that whatever articles including 106 coolers of “Zi Zenox” brand at the time of search, were found in those premises the ownership thereof and liability thereupon can be fasten only upon Smt. Ranjana Chaudhary but cannot be extended to Smt Tej Kiran Kothari. The Department has failed to bring on record any bill book, challan book or price list or packing material or invoice with respect to M/s Zenox Products which pertain to the period prior to August 2015. Above all it is apparent on record that M/s Zenox India under the proprietorship of Shri Girdhari Singh Kothari was in existence since February, 2012. No such similar documents logo plates etc., of the period during February, 2012 to August, 2015 have been produced by the Department. In absence thereof the allegations raised in the impugned Review Order and appeal though stands established against Smt. Ranjana Chaudhary the proprietrix of M/s Zenox Products but cannot be extended to Smt. Tej Kiran Kothari the previous proprietrix of said M/s Zenox Products. There is no evidence of similar arrangement of wrongly availment of SSI exemption to ever existed between M/s Zenox India and M/s Zenox Products when former was under proprietorship of Shri G S Kothari and later was under proprietorship of Smt. Tej Kiran Kothari - there are no reason to differ with the findings of Commissioner (Appeals) - appeal dismissed.
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