TaxTMI 
TaxTMI 
2023 (11) TMI 9
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.... of the case are that the appellants herein are sister concerns of M/s. Micro Spares who is engaged in the manufacture and trading of engineering goods viz. various parts and spares, pipes, accessories etc. which are used in thermal power stations. Based on intelligence gathered by DGCEI, it appeared that the aforesaid units were closely interconnected, belonged to members of the same family and that M/s. Micro Spares was evading central excise duty by not disclosing the actual and complete value of clearances and had wrongly claimed SSI exemption despite exceeding the exemption limit of annual clearances. It appeared that the appellants herein did not have manufacturing facilities and had abetted with M/s. Micro Spares to show separate cle....
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....availed the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme) and the discharge certificate has been issued to them. The appellants however were under bona fide belief that the said discharge certificate shall suffice for them as well. If the appellants had filed declarations, the penalty imposed on them would have been waived / settled under Sabha Vishwas Scheme. He hence prayed that lenient view may be taken. 6. Shri R. Rajaraman, learned AR supported the findings in the impugned order. 7. Heard both sides and perused the records. I find that the main noticee M/s. Micro Spares has already settled the matter under SVLDR Scheme and were issued Form SVLDRS - IV dated 15.6.2020 (discharge certificate for full....