TMI Blog2015 (10) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... n, fraudulently, for evading the excise duty. - Decided against assessee. - D.B. Civil Writ Petition No.3377/1999 - - - Dated:- 26-3-2015 - Mr. Sunil Ambwani and Mr. Ajit Singh, JJ. For the Petitioner : Mr. S.S. Hora For the Respondent : Mr. Anil Mehta ORDER 1. We have heard learned counsel appearing for the writ petitioner, and learned counsel appearing for the Central Excise Department. 2. A show cause notice was given to M/s S.N. Industries, B-36, Sudarshanpura, Jaipur, by the Central Excise Collectorate, Jaipur on 17.10.1990, for contravening the provisions of Rules 173-B, 173-G, 173-F and 226 of the Central Excise Rules, 1944, for removing the excisable goods without payment of appropriate duty, and without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.N. Wires. The Adjudicating Authority did not find the reply to the Show Cause Notice, to be satisfactory, and confirmed the demand. In an appeal under the Central Excise Salt Act, 1944, the Customs Excise Gold (Control) Appellate Tribunal, dismissed the appeal against the findings, after a direction was issued by the High Court to decide the appeal. 5. The petitioner/appellant did not appear to press the grounds and requested for decision on merits, on the basis of available records. The Tribunal found that a very little manufacturing activity was carried out in the premises of M/s S.N. Wires, and for such manufacturing activity, M/s S.N. Wires was dependent upon M/s S.N. Industries. The summary of findings recorded by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N. Wires was a dummy of unit S.N. Industries, and consequently dismissed the appeal, giving rise to this writ petition. 7. At the relevant time, there was no provision for filing an appeal in the High Court, and thus, this writ petition was filed, which was admitted and to which reply has been filed. 8. Learned counsel appearing for the petitioner has taken pains to demonstrate from the evidence and the reports of the defective meter of the Electricity Board, that the consumption of the unit is not the determinative factor, as the electricity meter was defective, and that the permission for annealing of the manufactured goods of M/s S.N. Wires in M/s S.N. Industries, was taken from the Central Excise Department. He has also relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation And Others, (2008) 17 SCC 177. 11. We do not find any observation in Renu Tandon Vs. Union of India(supra), which may help the petitioner. It was held in that case, that the two units cannot be treated as one unit merely because of proximity of relationship or the situation of the two factories or because there are some common employees unless there is a clear and specific evidence that there is mutuality of business interest between the two units and that both have interest in the business of each other or they have common funding and financial flow-back. 12. In the present case, we find that both, the Adjudicating Authority and the CEGAT, have considered the entire evidence, in arriving at a finding that M/s S.N. Wires was the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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