1999 (9) TMI 512

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i S. Sankaravadivelu, DR, for the Respondents. [Order per : V.K. Asthana, Member (T)]. - These are two appeals against order-in-original No. 29/92 dated 29-10-92 passed by Collector of Central Excise wherein he has upheld the charge in the show cause notice wherein it was proposed to add the value of clearances of the appellants that of another unit M/s. Premier Paper Convertors . The demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich electric supply was available. Ld. advocate submits that as against this tangible evidence, Ld. Collector has simply gone by the statement of Shri P.P. George which was later retracted. The said statement was to the effect that the said cylinder machine had not been used. Ld. Advocate submits that similarly statements of Shri P.K. Thomas, office assistant, Shri Reginold George, Partner had als....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the time of reply to the show cause notice. It has also been held that M/s. Premier Paper Convertors were not a dummy unit, but because nothing was manufactured there, therefore the production shown on record was added to the production of the appellants. He also submits that the goods unaccounted worth Rs. 80,000/- were found and seized during the visit. Therefore, he submits that there was suf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Premier Paper Convertors was capable of being operated even with single phase motor and that single phase electric supply connection existed. We further find that if unaccounted goods were found in the premises of the appellants, that by itself would not come to prove that there was no production in the premises of M/s. Premier Paper Converters as this was a separate issue. Therefore, taking total....