Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Nachmo Humidifiers Pvt Ltd and others Versus Commissioner of Central Excise- (Appeals) Ahmedabad-I

2015 (10) TMI 898 - CESTAT AHMEDABAD

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 Bhargavbhai H Jain is not warranted. It is seen that th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sed 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 Humidifiers Pvt Ltd (herein after referred t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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-CE dtd 1.3.1993. A show cause notice dtd 11. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 unit. He further submits that the appellant had .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Authorised Representative on behalf of the Revenue su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version