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2017 (3) TMI 1205 - AT - Central ExciseSSI exemption - dummy units - appellant have fraudulently floated fictitious firms to suppress the actual manufacturing activity - Held that: - the impugned order is self-contradictory - It is clearly recorded, in more than one place that Shri Veekay Auto Accessories was controlling the day to day activities of the fictitious firms floated by the owner, to suppress the manufacture and thereby to evade payment of central excise duty. However, in the conclusion, no duty has been confirmed against the said appellant - there is ambiguity and confusion in the findings recorded by the Original Authority - The cross examination sought for by the appellants have not been commented upon and discussed in the impugned order. Regarding the appeal filed by M/s. Newon Seat Covers, we note that except for the statements recorded from the proprietor to the effect that the firm was established on the direction of Shri V.K. Arora, who gave design and style and also supplied packing materials for packing “AVON” brand seat covers manufactured in her premises. Except for this statement, there is nothing on record to establish that the appellants were all throughout engaged in the manufacture of seat covers with brand name of another person - appeal allowed. Regarding the appeal by M/s.Vibhor Enterprises, the appellants did not produce any supporting evidence regarding the specific date of receipt of die for the manufacture of branded goods. In absence of such evidence, no reliance can be placed on the assertion by the appellant to exclude a part of their clearance for duty liability. Not knowing the excise provisions for duty liability is not a factor for setting aside the duty demand. Accordingly, we find no merit in the appeal by M/s.Vibhor Enterprises - appeal dismissed. Appeal disposed off - decided partly in favor of appellants.
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