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<h1>Unit and firm deemed one entity in duty evasion case, appeal rejected. Lack of evidence on wire and cable receipts.</h1> The appeal in Collector Central Excise, New Delhi v. K.K. Kapoor (1975) was rejected, affirming the Asstt. Collector's decision. The court found the ... - The judgment in the case of Collector Central Excise, New Delhi v. K.K. Kapoor (1975) found that the appellant unit and their Kinari Bazar firm were essentially the same entity. The appellant failed to provide evidence that the wires and cables were received legitimately, leading to suspicion of duty evasion. The appeal was rejected, upholding the Asstt. Collector's order.
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