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Tech Coat (Nashik) Pvt Ltd, Satish Shironjkar, Shaikh Shahnawaj Aziz Versus Commissioner of Central Excise & Customs

2017 (12) TMI 328 - CESTAT MUMBAI

SSI Exemption - dummy units - clubbing of clearances - Test of legality and propriety - Held that: - it is seen that the entire case has been premised on the electricity consumption, or its lack thereof, in the two entities that were concerned in the alleged collaboration to evade duty. The peremptory disposal of the submission of the appellants on the justification for the electricity consumption and of the Chartered Engineer's certificate without having produced it before the adjudicating auth .....

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gned order fails the test of legality and propriety and is set aside to enable consideration of the material that is claimed by the Learned Consultant to be crucial - matter remanded back - appeal allowed by way of remand. - Appeal Nos. E/1860 to 1862/2010 - Dated:- 14-11-2017 - Shri C J Mathew, Member ( Technical ) Shri Prashant Patankar, Consultant for the appellant Shri V K Shashtri, Assistant Commissioner (AR) for the respondent ORDER The dispute in this case pertains to a finding by the low .....

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s were in the business of slitting metallised polyester film and lacquering them before clearance and procured metallised polyester film for send to the appellant for lacquering. Likewise, at times, they would procure bare polyester film which were sent to job-workers for metallising and thereafter sent to the appellant for lacquering. 2. The finding that M/s SAS Polymers had been floated by Shri SA Shaikh who was a Director in the appellant-company and that during the relevant period of time th .....

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ppeal before the Commissioner of Central Excise& Customs (Appeals), Nashik who vide order-in-appeal no: AKP/216 219/NSK/2010 dated 27th July 2010 allowed relief of ₹ 5,86,181/-, with like reduction in penalty under section 11AC of the Central Excise Act, 1944, and further reduced the penalties on the two individuals to ₹ 1 lakh and ₹ 50,000/- respectively. Relief was granted on the ground that they were entitled to cum-duty benefit and that CENVAT credit available to them c .....

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ificate submitted along with the written submissions. They submit that during the said period i.e . June 2002 to Feb. 2003 (the period as appearing in SCN), they have consumed 144 units of electricity and corresponding production during the period is 32521.30 Kg. and as per Chartered Engineer's certificate, the consumption works out to 127.48 units, which is less than actual consumption. I find that the consumption of electricity has been taken for the disputed period i ,e, June 2002 to Feb. .....

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003 14673.80 00 57.37 February 2003 1691.10 00 6.61 It can be seen from the above table that appellant no. 1 in the month of June-200l manufactured and cleared 6508.10 Kg of coated metallised polyester film and the corresponding electricity consumption is only 20 units whereas to manufacture i.e. slit the polyester film such quantity, as per the appellant's claim, should be not less than 25.72. Similarly in the month of January and February 2003, there is no electricity consumption at all al .....

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single copy of electricity bills till date. Enquiries made with Executive Engineer, MIDC revealed that till April 2001, the electricity connection to the premises of appellant no. 1 remained permanently disconnected. Supply was restored in May 2001 of 3 HP load and was upgraded to 20 HP in the month of May 2005. The appellant has no explanation for the irregular pattern of activity and corresponding electricity consumption. In absence of electricity bills to corroborate the claim of the appellan .....

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