TMI Blog2009 (7) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... lated 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 - E/827-828/2009 - A/1842-1843/2009-WZB/AHD, - Dated:- 28-7-2009 - Ms. Archana Wadhwa, Member (J) Shri V.B. Joshi, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order]. - Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by authorities below. I have heard Shri V.B. Joshi, learned advocate, appearing for the appellant and Shri R.S. Srova, learned DR, appearing for the Revenue. 2. As per facts on record M/s. Varsha Industries is engaged in the manufacture of lift winding machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsha Industries was recorded on 6-6-2005 wherein he admitted that the sale of winding machines shown in the records of Cama Gears were actually manufactured and cleared from their factory premises to evade payment of duty. He further deposed that the clearances were bifurcated so as to remain within the small scale exemption notification. The total clearances of both the units have exceeded one crore and there was excess clearance of Rs. 11,35,590/- involving duty of Rs. 1,81,694/- and Rs. 3,633/- as Education Cess. 5. Statement of Shri K.P. Panchal, Proprietor of Cama Gears was also recorded wherein he admitted the fact of not having any facility for manufacture of such machines and deposed that the gear boxes were received from Varsha I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the evidences on record I find that the search of the factory premises of M/s. Cama Gears admittedly revealed one fact that the said unit was not fully equipped to manufacture the machines. The said fact stands accepted by the Proprietor of M/s. Cama Gears, Shri Panchal in his statement. The statement of Shri D.P. Patel, Proprietor of M/s. Varsha Industries recorded on two different occasions also admitted the above factual position and further deposed 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. In fact one of the statements of Shri D.P. Patel was reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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