2014 (7) TMI 734

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....premises at Kirti Nagar were searched, in course of which, certain documents were recovered. The appellant company at that time were not paying any excise duty and were not having Central Excise registration on the basis that they are fully within the exemption limit of the SSI exemption notification. Shri Vijay Kumar Pugalia is the Proprietor of M/s Ply Care, a dealer and Shri Rajesh Pugalia is the Authorized Signatory of M/s Shree Ganesh Plywood. At the time of search of the factory premises, certain finished excisable goods valued at Rs. 22,44,694/- were seized from the factory premises and the goods valued at Rs. 11,32,199/- were seized from the Kirti Nagar shop-cum-godown of M/s Shree Ganesh Plywood. Beside this, goods valued at Rs. 2,....

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....re listed for hearing of the stay applications, after hearing these appeals for sometime, the Bench of the view that the these appeals can be taken up for final disposal. Accordingly, with the consent of both the sides, the requirement of pre-deposit is waived and these appeals were heard for final disposal. 4. Shri Prabhat Kumar, Advocate, the learned Counsel representing the appellants pleaded that the confiscation of the goods under Rule 25 (1) of the Central Excise Rules, 2002 for not being accounted for in the RG-1 register would be sustainable only if the allegation of M/s Shree Ganesh Plywood having  wrongly availed the SSI exemption by under reporting their production and clearances is proved, that if M/s Shree Ganesh Plywood ....

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....f duty evasion against M/s Shree Ganesh Plywood by wrongly availing the SSI exemption and grossly under reporting the value of the goods manufactured and cleared by them is upheld. If this allegation is not upheld and it is found that the value of clearances of M/s Shree Ganesh Plywood were well within the SSI exemption, they would neither be required to take Central Excise registration nor would be required to maintain the statutory records. Thus, the issue involved in these appeals is linked with the facts and issues involved in the show cause notice dated 09/05/2012 issued to M/s Shree Ganesh Plywood and both the matters should have been adjudicated together. When the allegation of wrong availment of SSI exemption by under reporting the ....