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(x) I impose a penalty of Rs.5,000/- (Rupees Five thousand only) on Shri.Ahamed Ibrahim under Rule 27 of the Central Excise Rules 2002, for the breach of Rule 9, in as much as he has not registered his firms APP and BPP even after the actual aggregate value of clearance of PP/HM Sheets and Bags manufactured in APP and BPP ____________ https://www.mhc.tn.gov.in/judis W.P.(MD)Nos.5447 and 5501 of 2018 exceeded the exemption limit of Rs.1.5 Crores provided under SSI Exemption Notification No.8/2003 dated 1-3-2003 as amended.

Statement of Smt. Fatima Banu:
17.3. Smt. M.Fatima Banu, proprietor of BPP and wife of Shri M.Ahamed Ibrahim, proprietor of APP, in her statement dated 28.12.2015, has inter alia stated that ➢ she had been the proprietor of BPP;

➢ she did not know the activities of BPP and she did not involve in day to day activities of her firm;

➢ since her husband Shri M.Ahamed Ibrahim have already been running M/s.Annai Poly Packs, engaged in the manufacture of PP Bags for the past seven years, he has also been looking after the day to day activities of BPP also;

➢ procurement of raw material, supervising the employees, supervising the manufacturing of PP bags, marketing and selling of PP Bags manufactured at BPP and collection of sales proceeds, were being looked after by her husband Shri M.Ahamed Ibrahim.

➢ the Poly Rolls manufactured at BPP were brought to APP where the same were sealed in required length and cut and despatched to customers from APP; ➢ the PP bags contained in the despatch details written in the aforesaid Despatch Registers included PP bags manufactured at both APP and BPP; ➢ APP destroyed similar despatch registers related to the period prior to 2014-15 since the said registers contained details of PP bags despatched without bills;