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2015 (10) TMI 898 - CESTAT AHMEDABAD

2015 (10) TMI 898 - CESTAT AHMEDABAD - TMI - Denial of SSi Exemption - Penalty u/s 11AC - Held that:- Prima-facie, there is an evidence of existence of M/s WAE. In any event, as the appellants are not contesting on merit, there is no need to go into the facts of the case. In overall consideration of facts and circumstance of the case, as the appellant already paid the duty alongwith interest and penalty under Section 11AC of the Act, during investigation, imposition of penalty on Shri Bhargavbha .....

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e 173Q on NHPL is set aside. The penalty imposed on the other appellants are set aside - Decided in favour of assessee. - Appeal No. : E/43-46/2008 - Order No. A/11374-11377/2015 - Dated:- 16-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical), JJ. For the Petitioner : Shri P P Jadeja, Consultant For the Respondent : Shri T K Sikdar, Authorised Representatives ORDER Per : Mr.P.K. Das, After hearing both the sides and on perusal of the records, we find that M/s Nachmo .....

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initially manufactured at the premises of WAE and such semi-finished goods were further processed at the premises of NHPL. The finished goods were delivered under the cover of Bills of NHPL, WAE and in the name of another firm M/s Shree Gayatri Engineers (herein after referred to as M/s SGE). After thorough investigation, it was found that the firm M/s WAE and M/s SGE were dummy units of M/s NHPL and formed with an intent to irregular availment of SSI exemption benefit under Notification No 1/93 .....

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lty of ₹ 1,50,000/- each was imposed on M/s WAE and Shri Jaswantbhai Jagjivands Bhadreshwara, proprietor of M/s SGE and also a penalty of ₹ 2,00,000/- was imposed on Shri K Bhargavbhai J Jain, Director of M/s NHPL under Rule 209A of the Central Excise Rule 1944. The Commissioner (Appeals) upheld the adjudicating order. 2. The Learned Counsel on behalf of the appellants submits that there is no dispute M/s WAE was in existence and therefore the said unit cannot be treated as dummy uni .....

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alongwith interest and imposed penalty under Section 11 AC of the Act on M/s NHPL. The main grievance of the Learned Counsel is in respect of the imposition of penalty under Rule 173Q of the erstwhile Rule on M/s NHPL and imposed penalties on other appellants. We find that according to Revenue, M/s WAE and SGE are dummy units. In our view, imposition of penalties on the dummy units cannot be warranted. So, the penalty imposed on WAE and proprietor of SGE cannot be sustained. The Learned Authoris .....

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