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TMI Blog2017 (5) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and were manufacturers of computer stationery. The value of computer stationery manufactured by this unit for period 1.4.2002 to 31.8.2002 was valued at Rs. 91,61,127/-. They were availing SSI exemption for manufacture of certain goods. M/s. Executive Forms (P) Ltd. ceased production with effect from 31.8.2002. The allegation of the Department is that with effect from 1.9.2002, a partnership firm in the name of M/s.Honeywell Forms was started in the very same premises and continued manufacture of the said product and that the said unit had aggregate clearances of Rs. 62,10,727/- for the period 1.9.2002 to 30.11.2002. It appeared to the department that the aggregate value of clearances of both the units will have to be clubbed, which wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies on the other two appellants namely Smt. S. Santhi and Shri A. Shanmugam to Rs. 50,000/- and Rs. 20,000/- respectively. Aggrieved, these appellants are before this forum. 2. Today, when the matter came up for hearing, learned counsel Shri A. Mudimannan reiterated the grounds of appeal and in particular made oral submissions which are summarized as follows:- 2.1 The entire case has been built up on statements recorded from various Directors/partners as well as other employees of the firm. The statements given by the Director and the partner were retracted. 2.2 No summons were issued to the concerned persons when statements were recorded. 2.3 The outcome of cross-examination conducted in adjudication has not been given due cognizanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Forms. 4. We have heard both sides and have gone through the case records. 4.1 The moot point that comes up for decision in these appeals is whether the appellants have played foul of the provisions of 2(vi) of SSI exemption Notification No.8/2002-CE dated 1.3.2002, which was in force during the relevant period. The said provision is reproduced as follows:- "(vi) Where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer." 4.2 The department has alleged that Honeywell Forms have taken over and utilized the very same premises that was earlier func ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esses have retracted their role in the cross-examination. However, at the same time, it is noted that the said mahazar has also been endorsed and signed by director/partner of the two firms. 4.7 There is also a contention that the partner Smt. S. Shanthi was not familiar with any other language other than Tamil. We find that this defense has been suitably answered by the lower appellate authority in para 8.2 of the impugned order wherein, in particular, he has referred to the said partner having written in her own handwriting in English in her statement dated 20.2.2005, "read and found to be written as dictated by me" that she has also signed in English and also appended her name in English in her own handwriting. 4.8 Viewing the totality ..... X X X X Extracts X X X X X X X X Extracts X X X X
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