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TMI Blog2017 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... om the authority who noticed in its order that there were only pulpable plea raised without any merit of the case advanced by the appellants. Clubbing of clearances of all the three units was sought to be done by the show cause notice which is summarised in para 28 of the order-in-appeal before us today. Those are as under: "28. Coming to the merits of the case, I find that the show cause notice has sought to club the turnover of all the three companies viz. M/s. Vikas Industries, M/s. S.M. Industries and M/s. Shreeram Industries for the following reasons " a) Shri Anil Pandey, Supervisor in M/s. Vikas Industries, who was also handling the purchase and sale maters of M/s. S.M. Industries had stated in his statement dated 3.9.97 that no E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement dated 11.9.1997 and Shri S.M. Tibrewala in his statement dated 27.7.1998 had stated that they were looking after the affairs of M/s. Shreeram Industries from August 1996 onwards till closure of the factory. Further, Shri S.M. Tibrewala had stated that he did not get any remuneration for looking after the said M/s. Shreeram Industries. Shri Nilesh Tibrewala had further stated in the aforesaid statement that at the end of July 1997 he had stopped the manufacturing activity in M/s. Shreeram Industries and had shifted the machinery available there to M/s. S.M. Industries and M/s. Vikas Industries without informing the Proprietor of M/s. Shreeram Industries i.e. Shri Narendra H. Ganediwala. e) On being confronted with the facts in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. Shreeram Industries. g) Shri Nilesh Tibrewala in his statement dated 11.9.1997 had stated that from 1.4.1996 out of the 1100 sq.ft. premises of M/s. Shreeram Industries in Gala No.6, Jai Ambe Industrial Estate, B.P. Road No.5, Bhayander (E) around 400 to 500 sq.ft. was given to M/s. Essco Movers. Shri Narendra Ganediwala, Prop. Of M/s. Shreeram Industries also confirmed these facts in his statement dated 4.2.1998 and further admitted that no rent was being charged from M/s. Essco Movers. In the above statements they have stated that the manufacturing activity of M/s. Vikas Industries and M/s. S.M. Industries was closed down in July-August 1997. However, in his statement dated 27.1.1998 Shri Rajnikant Patel, Supervisor in M/s. Essco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was handicapped. In para 18 of his order he has brought out what are the directions of the Tribunal and dates fixed for hearing following natural justice as ordered by the Tribunal vide its order dated 13.12.2004. 3. While learned authority took up the readjudication in second round of litigation, no doubt notices were issued on two occasions to cause appearance but the appellant failed. Those were 27.7.2005 and 15.9.2005. Appellants were informed on 1.9.2005 to cause appearance stating that the next date of hearing shall be 19.9.2005. But they failed to appear. Learned adjudicating authority recorded that 15.9.2005 was the last opportunity granted to them. 4. Appellants at this stage say that they are prevented to cause appearance for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant, shall pass appropriate order by 30th September 2017. 7. In any event, if the appellant seeks adjournment, the authority shall be at liberty to pass appropriate order unless the adjournment is lawful in the fitness and the circumstances of the case. 8. We make it clear that all the materials shall come to record. Appellants should not seek any adjournment for want of any of the papers or documents since the delay caused to complete the adjudication is attributable to appellants only. We also make it clear that further cause of obstruction in the course of justice, shall be sternly dealt in accordance with law to protect interest of Revenue. 9. With the aforesaid direction and observations, all the appellants are directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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