2010 (7) TMI 428

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....sp;     Shri P.M. Dave, Advocate, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned orders the lower authorities have confirmed demand of duty of Rs. 39,51,943/- against M/s. Varun Silk Mills (P) Ltd. along with confirmation of interest and imposition of identical amount of penalty in terms of Se....

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....riwala. 2.Learned advocate, Shri P.M. Dave, appearing for the appellants submits that vide a lease deed dated 3-4-01 the textile processing unit was leased out to one Shri Shashikant Popatlal Jariwala. The findings of clandestine removal activities are for the period after 3-4-01. He submits that the entire activities were done by Shri Shashikant Popatlal Jariwala and as such the demand of duty....

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....oods. The Hon'ble Court has observed, while dealing with the plea of the petitioner that he was only the lessee during the relevant period and the duty liability should have been fastened upon Sarat Textiles Ltd., the Court observed that the excise duty is recoverable from any person who produces or manufactures such excisable goods. The petition clearly states that whatever was produced in the di....

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....th M/s. Varun Silk Mills Pvt. Ltd. As such for all intents and purposes M/s. Varun Silk Mills Pvt. Ltd. continued to be the central excise assessee and manufacturer of the goods. Any internal arrangement between Varan and Shri Jariwala, without intimation to the Revenue and without getting the licence cancelled by M/s. Varun Silk Mills Pvt. Ltd. and reissued in the name of Shri Jariwala, M/s. Varu....