TMI Blog2014 (6) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... [DB], E/2266/2002-EX[DB], E/2267/2002-EX[DB],.E/5546/2004-EX[DB], E/5547/2004-EX[DB] - Final ORDER NO. 50289-50298 - Dated:- 15-1-2014 - Mr. D.N. Panda and Mr. Manmohan Singh, JJ. For the Appellant : Shri Naveen Mullick, Advocate For the Respondent : Smt. Sweta Bector, DR JUDGEMENT PER: D.N.PANDA; Appeals of assessees listed in So.No.32-35 with the Cross Appeals thereon by Revenue listed as Sl.No.36-39 of cause list arose out of common cause. When there was investigation done to the premises of Kandhari Radio Corporation on 14.07.1998, certain documents recovered during investigation suggested that Jeet Enterprises in appeal No.E-24/02, Hi-Tech Electrical in appeal No.25/02, Kandhari Separator in appeal No. 26/02 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Kandhari Radio Corporation. 3. Aforesaid factual matrix make clear that Revenue intended Jeet Enterprises, Hi-Tech Electrical Industries and Kandhari Separator Industries to be treated separately as different unit and their liability determined. Whereas ld. Commissioner (Appeals) without determining liability in the hands of these 3 appellants, clubbed their clearances in the hands of Kandhari Radio Corporation which is in appeal No.E-27/02. 4. Ld. Counsel further explains that the raw-material purchased being used in manufacture with KRC brandname by Kandhari Radio Corporation, noticing commonality of manufacturer, ld. Commissioner (Appeals) clubbed the clearances of all the above 3 units with Kandhari Raido Corporation. Revenue di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught out that he was well aware of activities of all the above 4 concerns. Jeet Enterprises was engaged in the manufacture of accumulator of KRC brand. No defence was led by appellants to prove that on their behalf Kandhari Radio Corporation was manufacturing goods for them. There is no mandate to presume that working was done on job-work basis. 7. Facts of each case suggest their own fate and characteristics as well as nature thereof for settlement. When there was no job-work agreement, nor there was anything on record to repel the allegations in the show cause notice, we have no other go but to hold that Jeet Enterprises, Hi-Tech Electrical Industries and Kandhari Separators were manufacturers and duty liability in their hands should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
