1999 (12) TMI 272

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....The penalties are also imposed on the appellants. 2. Ld. Counsel, appearing on behalf of the appellants submits that M/s. Verma Frost was a proprietory concern and Shri Babu Ram Verma was a proprietor. He submits that upto 28-2-1983, M/s. Verma Frost were engaged in the manufacture of refrigeration equipment and were availing the benefit of Notification No. 80/80-C.E. Ld. Counsel submits that in the year 1983-84, M/s. Verma Frost stopped manufacturing as they were not eligible for the benefit of small scale exemption notification on the basis of clearance of previous year. Ld. Counsel submits that in the year 1983-84, Pawan Kumar, s/o Shri Babu Ram Verma started a new concern, viz., M/s. Freezland. He submits that both the units wer....

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....ot eligible for the benefit of small scale exemption notification. He submits that Shri Babu Ram Verma, Prop. of Verma Frost started the manufacturing activity in the name of M/s. Freezland, which was in the name of his son and started availing the benefit of small scale exemption notification. He submits that earlier the address of M/s. Freezland was shown as 402A, Industrial Area, Chandigarh whereas after some time, M/s. Freezland shifted his manufacturing activity to the same plot on which M/s. Verma Frost were situated i.e. 403A, Industrial Area, Chandigarh. He submits that to avail the exemption, M/s. Freezland in their declaration continued to show their manufacturing activity at Plot No. 402A, Industrial Area, Chandigarh, whereas, in....