2013 (5) TMI 333

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.... Heard Sri Krishna Agrawal, learned counsel for the petitioner and Sri Shambhu Chopra, learned counsel for the respondents. The petitioner is a company incorporated under the Indian Companies Act, 1956. It has established a factory for the manufacturing of Single Super Phosphate Fertilizer at Bewer Road, Fatehgarh, Farrukhabad in the year 1984-85. In the manufacture of Single Super Phosphate, one of the raw materials is Rock Phosphate. The petitioner claims that Sulphuric Acid is also raw material and the said item is excisable under the Central Excise Act. The further claim of the petitioner is that it is manufacturing Single Super Phosphate in the ordinary course of business. By means of the present petition the petitioner has ques....

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....Sri Jugul Kishore Soni that the income of the petitioner has escaped assessment as the petitioner had been dealing with two such firms named by Sri Jugual Kishore Soni in his statement. For the sake of convenience the reasons recorded by the authority concerned are reproduced below:- "A survey was conducted on 7.10.99 at the premises of one Shri Jugul Kishore Soni s/o Late Shri Dasrath Prasad, r/o Sarafa Bazar, Talbehat Distt. Lalitpur Distt. During the course of survey it was found that the above mentioned person and his family members were indulging in fake sale of rock phosphate which is raw material needed for manufacturing SSP. It was further admitted that they only gave fake bills of the above to the various manufacturers of SSP....

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.... concerns at sl.nos. 1 to 9 as stated on oath by Shri Jugual Kishore Soni, it is seen that these vehicles are either not trucks, or do not exist, in as much as the so called Registration numbers have not been released yet, in some cases they are auto Rickshaws, in one case it is a Dumper and so on. Furthermore, as per I.T.O. Lalitpur's report, page 2, sl. Nos. 1 to 15, the Transport Companies through which the alleged transport of 'rock phosphate' has been made, are nonexistent for the last 5 to 10 years, which further proves the falsity of such purchases of rock phosphate and thereby false claim of subsidy on fake manufacture of SSP. The assessee has shown the so-called purchases of Rock Phosphate from the following concerns relating....