9911796707
TMI Blog2015 (10) TMI 2547X X X X Extracts X X X X X X X X Extracts X X X X ..... ) And Mr. B. Ravichandran, Member (Technical). Present for the Appellant: Ms. Priyanka Goel, Advocate Present for the Respondent: Shri R.K. Mishra, AR ORDER Per: Sulekha Beevi C.S. The appellants are small scale unit and approved by the KVIC as Kutir Udyog and engaged in the manufacture of laundry soap. The appellants being a Kutir Udyog were exempt from levy of Central Excise duty and their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and trading company cannot be treated as related persons. There is no evidence of mutuality of interest or sharing of finance between the two concerns. Both are independent concerns and their dealings are on principal to principal basis. One is a proprietorship concern and the other is private limited company separately registered under Sales Tax and Income-tax Act. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords. 5. Both concerns are owned by close family relations. Shri Devilal Somani, proprietor of Devilal Kutir Soap, his wife and his father Shri Ladu Ram Somani are directors of M/s.Washwell Soap Pvt.Ltd. It is seen stated that Shri Devilal Somani had relinquished the directorship of M/s. Washwell Soap (P) Ltd. on 1.6.1999. Be that as it may, there is no evidence placed before us to bring out any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated persons unless there is evidence of mutuality of interest of two concerns, or interest of one in the business of the other. With regard to the declaration filed under Rule 173C (3A), the submission made on behalf of the appellant is tenable. The declaration has been made while paying duty under protest. Further in the same column 6 of the declaration which pertains to market agencies, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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