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Commissioner of Central Excise, Hyderabad-II Versus M/s. HPC Electricals Ltd.

2015 (10) TMI 138 - CESTAT BANGALORE

Valuation - clubbing of clearance - proceedings were initiated against HPCEL on the ground that a portion of the clearance shown in the name HEC were actually cleared by them and HEC did not have manufacturing facility and it was only a trading firm - Revenue contends that the Commissioner (Appeals) failed to take note of the fact that the HEC has not incurred any expenditure on electricity and manpower and further, the Commissioner (Appeals) has simply ignored the statement of Shri Jayarama Red .....

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uthority could have asked for details of persons employed and actual consumption of electricity and could have verified whether electricity consumption and manpower / employees were sufficient or not for the production shown by HEC. This also has not been done.

The fact that there was another statement of one Shri Krishna Reddy who was Director of HPCEL who categorically stated that HEC was a separate unit, has not been discussed. - As regards the Sales Tax Assessment Order, it was s .....

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5 - B S V Murthy, Member (T),J. For the Appellant : Mr Pakshi Rajan, AR For the Respondent : Mr B Venugopal, Adv. ORDER Per: B S V Murthy: M/s HPC Electricals Ltd. (HPCEL) are engaged in the manufacture of Electrical Control Panels. One of the Directors of the company by name, Shri Jayarama Reddy who is also M.D. of HPCEL has a proprietary concern, by name, M/s Hindustan Engineering Corporation (HEC). After investigation and visit to the premises of HPCEL and recovery or records and verification .....

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oceedings were initiated against HPCEL and after two rounds of litigation, the matter is again before this Tribunal. 2. This time Revenue is aggrieved on the ground that the Commissioner (Appeals) failed to take note of the fact that the HEC has not incurred any expenditure on electricity and manpower and further, the Commissioner (Appeals) has simply ignored the statement of Shri Jayarama Reddy wherein he had agreed that HEC is only a trading firm. It was also observed in the 'Grounds of Ap .....

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& Loss Accounts of HEC, there is no expenditure on electricity and manpower. Further, he also relied upon the statement of Shri Jayarama Reddy. 5. Learned counsel, on the other hand, submitted that the appellant has incurred expenditure on electricity and manpower but their Accountant has wrongly put the expenditure under the head 'Conveyance Charges' and 'Labour Charges'. Further he draws my attention to Sales Tax Assessment Orders wherein HEC is a manufacturer of electrica .....

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nery installed in the premises of HEC is not sufficient to manufacture of electrical control panels. No evidence has been got verified to show that there is no machinery in the premises of HEC. 6. I have considered the submission made by both the sides, gone through the records and evidence available on records. First of all, I find that the investigating officers did not visit the premises of HEC which would have finally settled the issues. When Shri Jayarama Reddy retracted his statement, the .....

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