TaxTMI 
TaxTMI 
2026 (10) TMI 1767
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....case are that on the basis of intelligence that a manufacturing unit in the name and style of M/s Ramesh & Sunnse Plastic, Narela and M/s. RP & Sunrise Plastic, Narela with a connected unit M/s DTMS Enterprises, Narela are engaged in a large scale manufacturing of disposable glass and plates of plastics and involved in the clandestine removal of the same without payment of central excise duty. On the basis of that a search was conducted on 08.01.2015 and panchnama was drawn. It was found that several machines in working condition were found installed in open area on which OB workers were engaged in manufacturing related activities and packing of finished goods in the polybag of "RP and Sunrise" brand and then in the cartons/corrugated box. ....
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....se of investigation the statement of appellant was recorded on 01.04.2016 wherein it is stated by the appellant that he was looking after the business activity of M/s. RP and Sunrise Plastic as proprietor since July 2015 and his turnover is Rs. 18 - 20 lakhs in the financial year 2015 - 2016 and the factory was working in shift from 10 am to 7 pm. There were total of seven labourers working in the factory premises for manufacturing of their final product namely plastic dona for which they used the raw material plastic dana and they also used brightener for brightness of their final product. In his statement recorded by the adjudicating authority, nowhere, it is coming out that goods in question are liable for confiscation and the appellant ....