TaxTMI 
TaxTMI 
2016 (7) TMI 1116
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....eers, were visited by the Central Excise Officers on 22.12.2006. It was found that both these units were engaged in the manufacture of Industrial valves falling under Chapter 84 of CETA,1985 and clearing goods without payment of duty by availing value based SSI exemption notification No. 08/2003-CE dated 01.03.2003. On completion of necessary investigation, it has been alleged that both units were managed and controlled by the Proprietor of the appellant Mr. Asgarali A. Siddiqui, therefore, these units are one and the same , hence in computing the total clearance value of excisable goods of the Appellant's Unit, the clearance value of M/s Accurate Engineers, be clubbed for the purpose of determining the eligibility of SSI exemption notifica....
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.... In his statement, he has categorically accepted that the other unit, namely, M/s Accurate Engineers, was also a proprietorship unit, whose proprietress was his wife Smt. Halimakatun Asgarali Siddiqui and its existence is for names sake; all the management/control and day to day affairs of M/s Accurate Engineers, had been handle by him. Ld. AR further brought to our notice, the statement of Smt. Halimakatun A. Siddiqui recorded much later i.e. on 25.05.2007, where under she has also accepted that all activities carried out in their factory were looked after by her husband Shri Asgarali A. Siddiqui, and she was not aware of anything about the working of the said unit; she had only signed the documents as and when placed before her. It is the....
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....Also, he has further stated that the other unit in which his wife was the proprietress had been handled/controlled by him. The officers during the course of investigation also recorded the statements of buyers who equivocally stated that for the purpose of purchase of finished goods, invariably they contact Shri Asgarali A. Siddiqui, and the goods were sent in the invoices of M/s Accurate Engineers. The proprietress Smt. Halimakatun A. Siddiqui, in her statement admitted that she was a house wife and not involved in the management of the business of manufacturing/selling of industrial valves. Analysing these uncontradicted evidences, we do not harbour any doubt that even though M/s Accurate Engineers, on record, a separate unit, but, its da....