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M/s Shivalik Printers, Shri Hansraj Bhasani, Smt. Kamlesh Sushil, Partner, Shri Satish Kumar Sushil, Partner Versus CCE, Delhi

2016 (11) TMI 695 - CESTAT NEW DELHI

Evasion of Central Excise duty - SSI exemption - clubbing of clearances - creation of dummy units - Held that: - If the proposal is made to discount the legal existence for the purpose Central Excise levy and to take the main appellant as the legal entity behind all excisable operations, then it is necessary to issue notice, with allegations/evidences, to these purported dummy units also. These units are having legal existence with reference to other statutory authorities. It is all the more rea .....

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n CCE, Chennai vs. Urbane Industries [2015 (11) TMI 1162 - MADRAS HIGH COURT]. - Demand set aside - Matter remanded back. - Excise Appeals No. 1028-1030 and 1334 of 2009 - Final Order No. 54850-54853/2016 - Dated:- 8-11-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Bipin Garg, Advocate and Vijayan Khongal, C.S. for the appellants Shri R.K. Manjhi, Authorized Representative (DR) for the Respondent ORDER Per B. Ravichandran These are four appeals again .....

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se duty by creating/utilizing dummy units in different names to show split up turnover in order to avail SSI exemption for excisable goods. The show cause notice alleged that four concerns viz. : M/s Neha International, M/s Sandeep Trading Company, M/s Kaveri Udyog and M/s K.S. Graphics alongwith other two units M/s Vrinda Fine Arts, M/s Shiva Graphics were so connected with main appellant that the turnover all the six units can be clubbed to determine the excise duty liability in terms of Notif .....

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guments. We note that the main appellant is a partnership firm with three partners namely S/Shri Hansraj Bhasani, Satish Kumar Sushil and Smt. Kamlesh Sushil. M/s Neha International is a proprietary concern of Smt. Neha Bhasani w/o Shri Hansraj Bhasani. M/s Kaveri Udyog is a proprietary concern of Smt. Tanuja Sushil, daughter-in-law of Shri Satish Kumar Sushil. M/s Sandeep Trading Company is owned by Shri Sandeep Kumar Chandra, sister-in-law of Shri Satish Kumar Sushil. M/s K.S. Graphics is owne .....

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t of both these units is common; M/s K.S. Graphics were manufacturing cartons and boxes and since word packaging was indicating in their operation the same should be included in the overall manufacturing and clearance of main appellant. 3. We note that the impugned order used the words dummy units and extended armed units without categorical examination of scope of these terms. The interconnection by way of relationship of the proprietors or by other means among these units and also with the mai .....

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