Customs, Excise and Gold Tribunal - Mumbai
Plastic Converters, Trupti Twisters, ... vs Commissioner Of Central Excise And ... on 13 September, 2001
JUDGMENT
Gowri Shanker, Member (Technical)
1. The order of the Commissioner(Appeals) impugned in this appeal,clubs the clearances made from seven factories with the clearances made by Jhaveri Polymers Ltd, on he view that these were "dummy units" created of Jhaveri Polymers Ltd and based on the total value of clearances, denies the benefit of the exemption contained in notification 175/86. It also imposes penalty of Rs 15.00 lakhs each on these seven units.
2. Once the Commissioner(Appeals) accepts that these factories or units, had no independent existence and clearances were only the creation of Jhaveri Polymers Ltd, he could not then be separately conferred on them an identity distinct from Jhaveri Polymers Ltd for the purpose of imposition of penalty. Following his own finding, we allow these appeals and set aside the impugned order imposing penalties on them.
3. Jhaveri Polymers Ltd has settled its dues under the Kar Vivad Samadhan Scheme, 1998, as certified by the competent authority in its certificate dated 10.3.1999.
4. A.P. Jhaveri, Director of Jhaveri Polymers Ltd has also settled the matter under the Kar Vivad Samadhan Scheme, 1998.
5. Both these appeals are dismissed as withdrawn.