TaxTMI 
TaxTMI 
2015 (10) TMI 568
X X X X Extracts X X X X
X X X X Extracts X X X X
....ise Rules, 1944, for removing the excisable goods without payment of appropriate duty, and without accounting for in the statutory records by way of manipulation and fragmentation of units, so as to avail the benefit of Notification dated 01.03.1986, fraudulently, in evading Central Excise Duty to the tune of Rs. 74,249.28, which included the Basic Excise Duty and the Special Excise Duty. 3. In an inspection carried out on 25.04.1990, it was found that the unit M/s S.N. Wires, which was situate in the same premises, in which the petitioner's unit M/s S.N. Industries was situate, was locked. It was unlocked by one of the partners, Shri Sanjay Trehan, who was the common partner in M/s S.N. Industries- the petitioner, and S.N. Wires. One ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... was dependent upon M/s S.N. Industries. The summary of findings recorded by the Tribunal is as follows:- "Careful study of the records of this case indicates that the machinery in the premises of M/s. S.N. Wires was not in working condition and moreover the unit had no arrangement for pickling and annealing of the wire on which it was dependent upon M/s. S.N. Industries. It is also found that the quantity of wire produced by per unit consumption of electricity in case of M/s. S.N. Wires is extremely high as compared to the quantity of wire produced per unit consumption electricity in case of M/s. S.N. Industries while the machinery found in M/s. S.N. Wires was old and not in working condition which has not been denied by Mr. Sanjay Trehan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....S.N. Industries, was taken from the Central Excise Department. He has also relied upon the reply given to the notice, in explaining that on the date of inspection, there was marriage in the family of the partners, and that the facts narrated by the inspecting party were not sufficient. In fact, one the members of the Inspectors was caught in CBI trap, and was convicted, which was made the basis of harassing the petitioner. 9. Learned counsel appearing for the petitioner has relied upon Management of Pratap Press, New Delhi Vs. Secretary, Delhi Press Workers' Union Delhi, AIR 1960 SC 1213, in pressing his argument as to when the functional integrality of the units can be accepted. The principles of law laid down in the matters of labour....