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2015 (10) TMI 568 - RAJASTHAN HIGH COURT

2015 (10) TMI 568 - RAJASTHAN HIGH COURT - 2015 (324) E.L.T. 138 (Raj.) - Availment of benefit of Notification dated 01.03.1986 - fraudulent evasion of excise duty - Held 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 dummy unit of M/s S.N. Industries and the consumption of electricity by unit M/s S.N. Wires, the arrangements of borrowing, work of purchase on raw material and the integrated manufactu .....

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he 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 accounting for in the statutory records by way of manipulation and fragmentation of u .....

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partner in M/s S.N. Industries- the petitioner, and S.N. Wires. One of the machines, was not found connected with the power. It was found that M/s S.N. Industries and M/s S.N. Wires, had shown the consumption of different units of electricity for almost the same quantity of manufacture in electric wires and copper wires. Whereas M/s S.N. Industries- the petitioner, had produced 12596.8 kgs. of copper wires by consuming 8299 units of power, M/s S.N. Wires claimed to have manufactured 9609.1 kgs. .....

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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 prem .....

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by per unit consumption of electricity in case of M/s. S.N. Wires is extremely high as compared to the quantity of wire produced per unit consumption electricity in case of M/s. S.N. Industries while the machinery found in M/s. S.N. Wires was old and not in working condition which has not been denied by Mr. Sanjay Trehan and he has not offered any satisfactory explanation for the same. From these facts, it is clear that there was very little manufacturing activity in the premises of M/s. S.N. W .....

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e Tribunal confirmed the findings recorded by the Adjudicating Authority, that on the evidence on record and on the basis of the discussion, the unit S.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 petitione .....

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family of the partners, and that the facts narrated by the inspecting party were not sufficient. In fact, one the members of the Inspectors was caught in CBI trap, and was convicted, which was made the basis of harassing the petitioner. 9. Learned counsel appearing for the petitioner has relied upon Management of Pratap Press, New Delhi Vs. Secretary, Delhi Press Workers' Union Delhi, AIR 1960 SC 1213, in pressing his argument as to when the functional integrality of the units can be accept .....

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