2017 (12) TMI 229

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....are that, the assessee-Appellant No.1, a sole proprietary concern owned by Shri Vineet Gupta, was manufacturer of enamelled copper wire, which is a subject matter of Central Excise Tariff Act, 1985, at a rented premises situated at Ground Floor and Basement of 488/12 Damodar Park, Shahdara, Delhi. The building belongs to his mother, Mrs. Shashi Gupta. In the same building, three other units were registered for manufacturing of the same items. These firms are owned by Shri Vineet Gupta (HUF) where the father of assessee-Appellants, Shri Kuldeep Raj Gupta, assessee-Appellant no.2, was the Karta of HUF. In KRG Cables Pvt. Ltd., Shri Kuldeep Raj Gupta, is a Director and Smt. Nirmla Gupta is another Director. The other business entity is known a....

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....t premises at Bawana Industrial Area. However, few documents were in existence pertaining to these two units at the old address. All the three units are separate subject to Sales Tax Department, Income Tax Department, Bank Accounts and different Ownership. The turnover is below the prescribed limit, so all the units were enjoying SSI Exemption. It is the submission of the learned counsel that when the two factories are working at the different premises, then there is no justification to club both of them for the purpose of SSI Exemption. Regarding seizure of the cash, it is the submission of the learned counsel that it belongs to the trust, namely, M/s Goddess Santoshi Maa Trust, which is a registered Trust and the assessee-Appellant being ....