2003 (2) TMI 134

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.... [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that based on interception of one hand cart transporting Arc Welding Machine on 29-04-87 and statement of partners of M/s. Malik & Company and M/s. Malik Weld, it appeared to the department that the clearances of both the above mentioned units were required to be clubbed, as both were run by the members of the same....

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....ng the proviso to Section 11A(1) of the Central Excise Act, 1944. He ordered confiscation of seized goods; since the goods were provisionally released, he imposed redemption fine in lieu of confiscation and directed appropriation of the fine amount from the cash security furnished by both the units. He imposed the following penalties:-  (i) M/s. Malik & Company - Rs. 1,00,000/- ....

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.... revealed that M/s. Malik & Company is being run by his father Shri Nassem Ahmed Noor Mohammed Siddiqui along with one son and a nephew, while the partners of M/s. Malik Weld are the wife and two sons of Shri Noor Mohammad Vali Mohammad. The material on record shows that final product being manufactured by both units is one and the same i.e. Arc Welding Machine and that the factory premises of M/s....

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....es, confirmed the duty demand and attracted payment of duty by not only M/s. Malik & Company and its partners but also the partners of M/s. Malik Weld. He ought to have confirmed the demand only against M/s. Malik & Company, applying the ratio of Supreme Court judgment in the case of M/s. Gajanan Fabrics Distributors v. Collector of Central Excise, Pune [1997 (92) E.L.T. 451 (S.C.)] in which the A....