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TMI Blog2017 (12) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 remanded the matter to Commissioner (Appeals) with the following observations.:- "3. The provision of law comprising of sub-section (3) of Section 35A of the said Act clearly disclose that it is the duty of the Commissioner (Appeals), to pass an appropriate order confirming, modifying or annulling the decision or order passed by the original authority, but it has no power to remand which was there prior to amendment to Section 35A in the year 2001. Undisputedly, the impugned order was passed in 2007, that is, much after deletion of power of remand to the Commissioner (Appeals). Being so, the impugned order remanding the matter cannot be sustained and is liable to be set aside and the matters need to be sent back to the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conducted in the premises of M/s BE as well M/s SI and connected premises, in pursuance of an intelligence that these firms were manufacturing and clearing colour televisions without payment of duty, bearing the brand name of others. Such colour television sets were being sold through their trading Company i.e. M/s Anuj Electronics Pvt. Ltd. (AEPL). Shri Vinod Kumar Garg and Shri Krishna Mohan Garg were the Directors of AEPL and were also partners in M/s BE and M/s SI. During the period in question (Oct 1997, to July 1999), black and white televisions were fully exempt from payment of Excise Duty. M/s BE was registered for the manufacture of black and white televisions. The trading firm, AEPL, was also the owner of registered brand name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey had purchased 818 Nos. of colour picture tubes but failed to account 216 pieces. ii. "Outward register" was recovered which contained the details of goods removed from the factory. In many of the cases it was found that invoices were not issued by M/s SI in respect of colour televisions shown as cleared in the "outward register". Details of 317 colour TVs were found reflected in the "outward register". iii. Receipt of colour picture tubes (272 of JCT make and 48 No. of Samtel and 96 numbers of LG make) were found not accounted by M/s SI iv. During physical stock taking of the raw materials, shortages were noticed to the extent of 90 numbers of CPTs as well as 120 Nos. of cabinets. 7. Based on the above evidences Revenue has alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector and also the manufacturing premises of M/s SI were found to be the same premises at Shahadra, Delhi. This clearly indicated that M/s AEPL, M/s SI as well as M/s BE were all separate on paper but were de facto a single family concern. ii. "Day books" maintained by M/s AEPL recovered contained details of various raw materials procured and sales of finished goods, payments made and received. These documents contained the details of CPTs, cabinets, kits purchased by M/s AEPL as well as the CTVs sold by them. This clearly leads us to the conclusion that M/s AEPL had created, monitored and manipulated the account of M/s BE. iii. It was further found that the sales of "Televista" as well as "Eyeline" brands of CTVs by M/s AEPL shown in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully accounted raw materials procured by them and manufactured and cleared CTVs without payment of duty. 12. We heard both sides and carefully perused the record. We note that M/s AEPL is a trading firm but were the owners of the brand names "Eyeline" as well as "Televista". The documentary evidence recovered clearly show that M/s AEPL had sold goods with both the above brand names. It is further on record that only M/s BE and M/s SI were allowed to manufacture goods bearing these two brand names. All the three firms viz M/s SI, M/s BE and M/s AEPL belonged to the same family and are controlled and run by Shri Vinod Kumar Garg as well as Shri K. M. Garg. Both of them are partners in M/s BE as well as M/s SI and are also directors in M/s A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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