2016 (11) TMI 1346

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.... Excise duty of Rs. 17,13,064/- was confirmed by the Original Authority against the main appellant (M/s Pandey Furniture Pvt. Ltd.). Various penalties were also imposed on different appellants by the Original Authority. On appeal, vide the impugned order, the Original Authority order was upheld. 2. We have heard the learned Counsel for the appellants and the learned AR for the Revenue and perused the appeal records including written submissions. The main appellant was set up as a partnership firm manufacturing furniture in 1993 later converted into a private limited company in 1997. Initial partners Shri K.N. Pandey and his sister Smt. Chandrawati Devi becomes Directors of private limited company. Initially, the main appellant was operat....

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.... Seating Systems. 3. As can be seen among the above points, point (b) dealt with various details considered as supporting evidence for clubbing the turnover. However, reasons cited do not have much force to make M/s Seating Systems as a dummy unit for excise purpose. 4. We examined the relationship and mixed management of these units including financial arrangements as available in the appeal papers. Admittedly, two employees of main appellant were discharging some of the works of M/s Seating Systems on the instruction of Shri K.N. Pandey. The premises machinery etc. belong to Shri K.N. Pandey. After the detection of the case by the Revenue M/s Seating Systems was closed down and Shri Raj Kishore left for his native place. This led to....