2025 (7) TMI 2013

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....chin. 2. Heard both sides and perused the records. 3. Briefly stated the facts of the case are that, the appellant is engaged in the manufacture of plastic storage tanks falling under Chapter 39251000 and 39259090 of Central Excise Tariff Act, 1985 and availing SSI exemption under Notification No. 8/2002 dt.01.03.2002. On the basis of intelligence that appropriate central excise duty was not paid by the appellant, investigation was initiated and records were retrieved from the premises of the appellant for scrutiny and later statements of various persons were recorded. On completion of investigation, it is alleged that the appellant had sold considerable quantity of manufactured goods to one M/s. Bharat Trading Company who is one of t....

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....ransportation charges. The difference in price between M/s. Bharat Trading Company (BTC) and other purchasers were not because of any extra commercial consideration, but because of mode of delivery. 5. Further, he has submitted that the partners of M/s. Bharat Trading Company were Ms. Kalalakshmi and Ms. Manju, Ms. Kalalakshmi is the sister of Sri. Velayudhan (Director of the appellant) and Ms. Manju is not relative of any of the director of the appellant company. However, w.e.f. 01.04.2004 the partnership firm was reconstituted and Ms. Kalalakshmi retired from the partnership firm and two other partners were inducted. He has submitted that the company and partnership firm are treated as related concern only on the ground that one of the....

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.... - 1996 (87) E.L.T 177 (Tribunal). ix. Transweld Products Pvt. Ltd. Vs. Collector of C. Ex, Bombay - 1996 (88) Ε.Ε.Τ. 257 (Tribunal) x. M.P. Steel Works Vs. Collector of CE, Kanpur - 1998 (98) E.L.T 552 (Tribunal). xi. Collector of C.Ex, Aurangabad vs. Electro Services (P) Ltd. 2001 (127) Ε.Ε.Τ. 828 (Tri. - Del). xii. Commissioner of C.EX, Belgaum vs. Akay Cosmetics (P) Limited 2004 (167) E.L.T 253 (TriBang.) 6. Per contra, the learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). 7. We find that the appellant, a manufacturer of plastic storage tanks classifiable under Chapter 3925 of CETA, 1985 sold the goods to various cus....