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P.792 Chilling Water system Roto Gravious Printing Machine 65 mm extruder machine found rusted P.P. Granules and HDPE waste were lying P.791  792 1st floor M/s SP 65 mm extruder machine with winder 45 mm extruder machine with winder

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HDPE granules and HDPE colour concentrate were ling there.

Thereafter, statement of Shri S.B. Rana, packing supervisor of M/s Mayur Printers were recorded wherein he deposed that he was getting pay from Mayur Printers, though he was working for all of these appellants. He also informed that packing activities of these units were done with common labour at Plot No.790. He stated that finished material from all the units was being received here for wrapping, weighment, packing and strapping etc.

3. In the statement of Shri Labhubhai Patel, partner of all these units, he stated that he was looking after production of goods, clearance of final products, purchase of raw materials and banking etc of all the units. That he was the active partner in all four appellants firms. He further informed that all the four appellant firms were duly registered with the Directorate of Industries as small scale Industry. He also informed that Mayank Rotoplast Industries is engaged in the manufacture of PVC bags and PVC Film but it was not registered with Central Excise Department and that they have not filed any declaration in respect of the said units for the year1992-93 and 1993-94. However, they have filed declaration for 1991 -92 and for previous years. He also confirmed that electricity was supplied to these firms from the electric Generation Set installed at Plot No.790 of M/s Vikas Agency. He also confirmed that packing weigment etc of finished goods was also being done in the premises of Vikas Agency at plot no 790. He also confirmed that though they have separate high speed mixture machines installed in the premises of M/s Mayur Printers but only machines installed in the premises of MRPI was being used by all of these firms located at Plot No.789. Similarly, he confirmed that they have one cutter machine used for winding PVC and HDPE film and the same machines were installed at Plot No.788 & 789 and the said machines cater of all these firms. He also confirmed that water is needed for cooling down PVC film during manufacturing process and the same is supplied to all these units from chilling plant located at Plot No.792 and pumped through common water pump installed at Plot No.788. He also informed that it is practically impossible to install separate chilling plant for small units as it requires huge investment, therefore, they have got only one chilling plant and one water pump for all units. He further informed that the clearances shown in respect of MRPI were from old stock of manufactured goods as the machineries installed in the said unit were not functioning since one and half year. He further informed that since clearances of final products of M/s MRPI did not exceed Rs.10 lakhs they had not taken registration of the said unit with the Central Excise Department but due to oversight they failed to file declaration for last two years. He also informed that they were not keeping raw materials and final products separately for each unit situated at Plot No.788 to 792 due to shortage of space in each unit. He further informed that some chemicals were costly and they had kept these chemicals in locked room. He also informed that they have one office and common staff for all the units as they could not afford separately for each unit, have stationery for unit. He further informed that they were not charging each other any rent or fees for using the facilities of each other. He further deposed that in his statement recorded on 6.1.1994 that other partner of said four units are his relatives such as father, mother, brothers and brothers wife but none of other partners were actively taking any part in day to day affairs of all these four units. He stated that he was only looking after the affairs of the said four units and fully responsible for all its activity. He further deposed that regarding ownership of Kalimata brand waste grinding machine installed at backside room of plot No.788  789 which was found in working condition as on 6.1.94, he stated that the said machine is owned by M/s VA but due to oversight during the Panchnama he had informed that the said machine was owned by M/s MP, which was incorrect. He further informed that 40 kgs size High Speed Mixture (Jailaxmi Engg. Corporation made) installed in plot No.788 in which manufacturing of PVC compound is going on, is owned by MRPI but due to oversight during panchnama the said machine is owned by MP. He further informed that M/s MP was having factory at plot No.P-788 only at Plot No.P.789 is not owned MP but said plot No.P-789 is MRPI and their four units have their factory a following plots:

5. They have common weighment and packing of final products are carried out in one factory at Plot No.790 under supervision of supervisor of one factory for all the four units;

6. They have common facility where waste arising out of manufacturing activity are grinded in one waste grinding machine owned by VA and the same is installed in backside room of factories of Plot No.788 (MP) and Plot No.789 (MRPI);

7. The raw materials used for the manufacturing of PVC film of the said units (except SP) WERE FOUND LYING IN ONE FACTORY AT Plot No.789 of MRPI;