9911796707
TMI Blog2000 (1) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period from 1-4-1981 to 31-3-1986 without payment of duty by suppression of production and clearance and mis-representation by showing some quantity as production and clearance by M/s. Bharat Silicate Industries and imposed a penalty of Rs.1.75 lakhs on M/s. Bharat Silicate Industries. 2. We have heard S/Shri Umesh Bhagwat and B.Y. Kulkarni, learned Advocates and Dr. Ravinder Babu, learned DR. 3. On 7-2-1986, the Central Excise Preventive officers, visited the factory premises of M/s Bharat Silicate Industries which is a Proprietory concern and of which Shri Chabuldas Dhalumal Milaney was the Proprietor. The assessee was carrying on manufacturing activity since 1962. In 1977-78, Shri C.D. Milaney floated a partnership firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged into the two tanks of M/s Bharat Silicate Industries and in a tank of so called M/s Bharat Chemical Works. From these two tanks the samples weighing 200 grams were drawn in the presence of Shri C.D. Milaney of Bharat Silicate Industries and Shri K.C. Milaney of M/s Bharat Chemical Works and the same are sent for testing to the Deputy Chief Chemist, Bombay on 8-2-1985 and results of which are awaited. During the course of visit the sodium silicate weighing 11537 kgs valued at Rs.19,612.90 which was not accounted for by M/s Bharat Silicate Industries was seized for contravention of Central Excise and Salt Act, 1944 and was handed over to Shri C.D. Milaney under Supratnama. 5. The Panchnama also revealed that Bharat Chemical Works w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma Sukhlal and their contention that this effects the outcome of the case is not well founded, as the Department has relied not only upon the statement or Shri Fulari and Shri Bhima Sukhlal but also upon the inspection report which is borne out by Shri Sukhlal. 7. In the light of the circumstances set out above, we agree with the finding of the Adjudicating authority that part of the production of Bharat Chemical Works has been shown as the production of Bharat Silicate Works and that although both are apparently separate units, they are really one and the same and their production has to be clubbed for the purpose of computing clearance value for extending the benefit of SSI notification. The appellants do not dispute that if clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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