2018 (2) TMI 11

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..... V. Padmanabhan, Member ( Technical ) Ms. Priyanka Goel, Advocate for the appellant Shri M.R. Sharma, DR for the respondent ORDER Per V. Padmanabhan The present appeals are filed by the assessee as well as Shri Girish Vadhera, Director, against the Order-in-Appeal No. 41-42 dated 30.03.2015. M/s Electro Industrial Sales Corporation (EISC) was engaged in the manufacture of transform....

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....rtmental officers also found the invoice books of M/s Numinous Systems Pvt. Ltd. (NSPL), showing clearances of transformers. Shri Girish Vadhera was the proprietor of M/s Electro Industrial Sales Corporation and was a director of M/s Numinous Systems Pvt. Ltd., along with his wife Smt. Sushma Vadhera. There was no segregation of the inputs, goods in progress and final products of the two firms. Go....

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....evenue. 4. The Ld. Counsel for the appellant submitted that M/s Electro Industrial Supplies Corporation, as well as M/s Numinous Systems Pvt. Ltd. had separate identity, even though they were manufacturing similar products. She submitted that M/s Numinous Systems Pvt. Ltd. was established in July 2010 and was operating from a different premise which has not been disputed by the department. Sinc....

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....were found in the names of both firms, there was no segregation of premises or machinery or workers. Capital goods were found installed and being used for manufacture at the basement. Even in respect of workers found to be working in the premises, there was no segregation as to who was working for which firm. It is clearly established that Shri Girish Vadhera is the main person who is the propriet....