TaxTMI 
TaxTMI 
2016 (11) TMI 228
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..... Ravinchandra These seven appeals are directed against order dated 30.09.2009 of Commissioner of Central Excise, Delhi-II. The common adjudication order deals with Central Excise duty liability of M/s Himgiri Plastics (H.P.) during the period 2003-04 to 10.12.2007. The brief facts of the case are that H.P. are engaged in the manufacture of lay flat tubing and bags, liable to Central Excise duty under Chapter 39 of Central Excise Tariff. H.P. is a partnership firm having Shri Joginder Kumar Talwar and his younger brother Shri Sanjaeev Kumar Talwar as partners. M/s Himalayan Poly Colurs (HPC), also a partnership firm with Smt. Neelam Talwar w/o Sh. Joginder Kumar Talwar and Smt. Rimmi Talwar w/o Shri Sanjeev Kumar Talwar as partners of th....
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....) The value of clearances of HP and HPC should not be clubbed for claiming the benefit of Notification No. 8/2003-CE. These are two different legal entities having independent existence. Simply because the husbands are partners of HP and their wives are partners of HPC do not make these firms to be treated differently than any other independent legal entity. The benefit of SSI exemption should not be denied on the ground that they used T-P-T brand on their products. The Revenue has not proved as to person to whom such brand name belonged. In such situation, the exemption cannot be denied based on presumptions. (b) HP does not even have production capacity to produce the goods attributed to their name. (c) The appellants ex....
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....Central Excise duty. 5. We have heard both the sides and perused the appeal records. The tax liability of HP as confirmed by the original authority is mainly on the ground that HPC though shown as having legal existence is nothing but creation to avoid Central Excise duty by availing ineligible SSI exemption by HP. It is seen that HP are engaged in the manufacture of lay flat tubing and bags of plastic. HPC are engaged in the manufacture of master batches and fillers. It is an admitted fact that all the activities of HPC are looked after by Shri Jogineder Kumar Talwar and Shri Sanjeev Kumar Talwar, Partners of HP. Further, it has been brought out during investigation that HP and HPC do not have separate arrangement for keeping raw materi....
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....ve also perused the various case laws relied upon by the appellants. It is to be noted here that the facts similar to the present case as narrated above are not subject matter of decision in any of the decided cases. Here, we are not holding that HPC is apparently a dummy creation having housewives as partners and the management with their husbands only on the ground that the two firms are related by partners. In the present case, much more overwhelming evidences were recorded to arrive at the finding of combined turnover for consideration of SSI exemption. 8. It is admitted by the appellants that T-P-T is a brand name which both of them have been using in their finished goods. They only contested that this is not brand name of another p....