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M/s Pandey Furniture Pvt. Ltd., Shri U.P. Singh, Shri K.N. Pandey, Shri Yogender Singh, Shri Raj Kishore Versus CCE, Delhi

Demand - Clubbing the turnover - Held that: - certain relationship could be established between the main appellant and M/s Seating Systems which is also not rebutted by the appellant, to make one of the unit as dummy units without legal status and consider all its turnover on account of main appellant is not legally sustainable - These evidences in no way lead to a conclusion that M/s Seating Systems has no legal existence for the purpose of Central Excise - Appeal allowed - Decided in favor of .....

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8377; 17,13,064/- was confirmed by the Original Authority against the main appellant (M/s Pandey Furniture Pvt. Ltd.). Various penalties were also imposed on different appellants by the Original Authority. On appeal, vide the impugned order, the Original Authority order was upheld. 2. We have heard the learned Counsel for the appellants and the learned AR for the Revenue and perused the appeal records including written submissions. The main appellant was set up as a partnership firm manufacturin .....

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a former employee of the main appellant, took the said premises on rent for manufacture of chairs. The present case involves the legal status of M/s Seating System owned by Shri Raj Kishore and functioning from the said premises. The Revenue considered that this unit is only a creation in the book for evading Central Excise duty on full turnover by the main appellant. As such, the total turnover of main appellant clubbed with M/s Seating System was taken to arrive at the excise liability. We not .....

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and the other invoices were prepared by the same person in both the units and (f) the statements earlier admitted that the employees of main appellant managed the accounts of M/s Seating Systems. 3. As can be seen among the above points, point (b) dealt with various details considered as supporting evidence for clubbing the turnover. However, reasons cited do not have much force to make M/s Seating Systems as a dummy unit for excise purpose. 4. We examined the relationship and mixed management .....

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. 5. We note that the electricity charges were paid by cheque and duly accounted for in M/s Seating Systems accounts. There is separate balance sheet for both the units. Additional machinery was purchased by M/s Seating Systems in their own account as indicated in the certificate of Chartered Accountant. 12 workers were employed in the factory of M/s Seating Systems who were paid by the firm. Raw materials were procured separately though sometimes from the same suppliers, the payments were made .....

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