9911796707
TMI Blog2022 (8) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... ence was gathered about Shri Girdhari Singh Kothari who was running manufacturing unit in the name of M/s Zenox India for manufacturing air cooler under the name of "Zi Zenox" India as was registered with No. 1916808 dated 04.02.2008 in the name of a partnership firm having four partners including said Shri G S Kothari. The said partnership firm got dissolved in February 2012 whereafter Shri Girdhari Singh Kothari decided to continue the business under the same name, style and brand but as proprietorship firm. Later he sold his proprietorship firm to Shri Kunal Chaudhay s/o Smt. Ranjana Chaudhary along with said name, style and brand name vide an agreement dated 02.04.2016. However Shri Kunal Chaudhary started manufacturing of air cooler with effect from November, 2015 itself in the same name and style and brand but from a different premises. 2. Wife of Shri Girdhari Singh Kothari, namely, Smt. Tej Kiran was also owner of a firm, namely, M/s Zenox Products and was manufacturing air coolers only. Later the said proprietorship firm was transferred to Smt. Ranjana Chaudhary with effect from September, 2014. The said firm was not registered under the central excise and was observed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by material evidence. Ld. authorised representative further mentioned that there has been sufficient proof of manufacture of branded goods even by Smt. Tej Kiran Kothari as proprietrix of M/s Zenox products as has clearly been detailed in the Review order otherwise also there has been sufficient deposition by the witnesses recorded under the investigation about the involvement of Smt. Tej Kiran Kothari for committing alleged evasion of duty. Husband of Smt Tej Kiran Kothari, namely, Shri Girdhari Singh Kothari has clearly admitted that his and his wife's firm were not registered with the central excise and also about the fact that M/s Zenox Product is also manufacturing air coolers in the same brand name as that of M/s Zenox India. Shri Kunal Chaudhary who had purchased M/s Zenox India had corroborated the said statement of Shri Girdhari Singh Kothari. Manager of the appellant Shri Ramesh Gandhi had also admitted that all the air coolers of M/s Zenox Products also have brand name of "Zi Zenox". All these depositions were clearly appreciated by original adjudicating authority. However Commissioner (Appeals) has failed to take all those statements into consideration. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tej Kiran Kothari as "Zena Gold", "Zena Classic", "Multi Star" and "Zena" have rightly been held as sufficient evidence to falsify that Smt. Tej Kiran Kothari had ever used brand name "Zi Zenox" for the air cooler manufactured by her proprietorship firm, namely, M/s Zenox Products. The observations under the Review Order though prove the alleged evasion of duty by M/s Zenox Products under the proprietorship of Smt. Ranjana Chaudhary but none of the evidence discussed even in the Review Order even remotely prove the allegations as against the previous proprietor of M/s Zenox Products i.e. Smt. Tej Kiran Kothari, the present respondent. The said Smt Ranjana Chaudhary has not come forward to challenge the confirmation of demand against her by the original adjudicating authority. With these submissions, learned counsel has prayed for order under challenge to be upheld and appeal in question to be rejected. 7. Having heard the rival contentions and perusing the entire record. We observe and hold as follows: Two following firms found involved in the present case; No. 1 M/s Zenox India which was earlier owned by a partnership firm which dissolved in February, 2012 whereafter the firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Zenox Product. On this date of the search the proprietors of M/s Zenox India and M/s Zenox Products were Shri Kunal Chaudhary and Smt. Ranjana Chaudhary who are related as mother and son. Hence the allegations in the show cause notice exists as against Smt. Ranjana Chaudhary only she being the proprietor of M/s Zenox Products for almost an year prior the date of impugned search. 10. There appears no denial on behalf of the Department that Smt Tej Kiran Kothari while she transferred the business of firm M/s Zenox Products to Smt. Ranjana Chaudhary she had wound up her entire business under the said firm and had withdrawn everything from the premises of her business and had handed over the vacant possession thereof to the new landlord. M/s Zenox Products continued from the same premises thereafter but under the proprietorship of Smt. Ranjana Chaudhary. Hence it becomes clear that whatever articles including 106 coolers of "Zi Zenox" brand at the time of search, were found in those premises the ownership thereof and liability thereupon can be fasten only upon Smt. Ranjana Chaudhary but cannot be extended to Smt Tej Kiran Kothari. 11. We further observe that original adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oler" or any other brand name has been found. All the plates, cable, documents, invoices, challans, price list, stock sheets and finished goods found in the premise bear brand name of Zi Zenox,only. (v) Sh. Gandhi stated that they received Zenox brand logo plates in Nov, 15. Invoice found during search reflected that they purchased same logo plates in Jan, 16 also. Statement of Sh. Gandhi is not acceptable that they were using wrong logo plate for such a long period. On the other hand the assessee himself submitted a letter dated 05.01.16 said to be issued by M/s. Image Graphics that the material/logo sent to them were as per their order. (vi) All the packing material found in the premise of the assessee bear/printed Zenox brand name, however some of them also contain 'manufactured by M/s. Zenox India' and some of them contain 'Manufactured by M/s. Zenox Product'. Not a single material reflected any other brand name. (vii) Price list of both the firms were found in the assessee' premise containing same substance including brand name or model name, except name of the company. (viii) Bill books and challan books including current books of both the firms we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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