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2009 (7) TMI 671 - AT - Central ExciseSSI exemption – misuse – clearance in the name of another person – penalty - castings of the lift winding machines – Held that: - that the machines were in fact being manufactured in the factory of M/s. Varsha Industries but were being cleared in the name of M/s. Cama Gears so as to remain within the exemption limit. The said statements do not stand retracted. - the demand of duty made against M/s. Varsha Industries is confirmed along with confirmation of interest and penalty of identical amount in terms of Section 11AC of the Act. - As regards the appeal of Shri K.P. Panchal, it is seen that he manipulated the records of his unit so as to enable M/s. Varsha Industries to clear the goods in the name of his unit. Penalty of Rs. 25,000/- imposed upon him is justified
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