2019 (3) TMI 1790

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....rchana Wadhwa, Member (Judicial) Shri Vaibhav Dixit (Adv.) for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Lower Authority. 2. After hearing both the sides, I find that M/s Kanpur Plast Industries is engaged....

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....premises of M/s Kanpur Ban Moonj Store was manufactured by M/s Kanpur Plast Industry and stand removed by them in a clandestine manner. Further, a view was entertained that if such clandestinely removed goods are added in the value of clearances of M/s Kanpur Plast Industries, the same would increase the total clearances available in terms of the Small Scale Exemption Notification. 4. In view o....

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.... and Order-In-Original confirming denial of benefit of Small Scale Exemption Notification was dealt with by Commissioner (Appeals) and vide his Order-In-Appeal No.209 to 211/CE/Alld/2018 dated 16.04.2018, the Appellate Authority has held that the Plastic Chairs and Tables seized from the premises of the trading unit cannot be considered to be clandestinely removed goods by M/s Kanpur Plast Industr....