2016 (11) TMI 695

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....in appeal is by M/s Shivalik Printers and the other three appellants are its partners. The main appellants are engaged in printing of sheet, labels, wrappers etc. in their premises at Patparganj, Delhi. They had another premises at Rohtas Nagar, Delhi where they were manufacturing printed duplex cartons and lamination of sheets etc. The case against the main appellant is that they have evaded Central Excise duty by creating/utilizing dummy units in different names to show split up turnover in order to avail SSI exemption for excisable goods. The show cause notice alleged that four concerns viz. : M/s Neha International, M/s Sandeep Trading Company, M/s Kaveri Udyog and M/s K.S. Graphics alongwith other two units M/s Vrinda Fine Arts, M/s Sh....

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....s manufactured from main appellant on job work basis; the proprietor of M/s Sandeep Trading Work is a full time Manager with the main appellant and the Management of both these units is common; M/s K.S. Graphics were manufacturing cartons and boxes and since word packaging was indicating in their operation the same should be included in the overall manufacturing and clearance of main appellant. 3. We note that the impugned order used the words dummy units and extended armed units without categorical examination of scope of these terms. The interconnection by way of relationship of the proprietors or by other means among these units and also with the main appellant appears to be the main basis for the conclusion arrived at by the Original....