2018 (2) TMI 558

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.... Advocate for respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed against order-in-original No. 279-280/35-36/V/2006/Commr/RH dated 07.04.2006. 2. Brief facts of the case are that on 24.04.2002 a search was conducted at the premises of the assessee who was engaged in manufacturing of printing machines. At the time of search, it was recorded in the panchanama that sma....

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....ed by M/s. Shree Ganesh Engineering just to evade the duty.   Learned A.R submits that the Proprietors though different are controlled by Shri Arun D. Palsamkar who is the Proprietor of Speedo-O-graph.    He also drew our attention to the statement of Shri J. Shantaram Patil, Proprietor of M/s. Trimurthy Enterprises dated 09.08.2004 admitting that when the turn-over of Spe....

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....entities. Their Proprietors are different, premises are different and assessments are also different.   She also submits that the assessee-respondent has not filed Cross Objection or Cross appeal against the impugned order. 6. We have heard both the parties at length and have gone through the record.  It appears that by impugned order the adjudicating authority has levied duty de....