COMMISSIONER OF C. EX., AHMEDABAD Vs. WOODLUCK ASSOCIATES

JUDGEMENT

(1.) THE Central Excise officers searched the office and factory premises of M/s. Woodluck Associates (hereinafter referred to as the said assessee) on the basis of intelligence that the said assessee was engaged in manufacture of Seats whether it is convertible into beds and parts thereof, and other furniture and parts thereof such as wooden desk, table, partition, cupboards, cabinets, paneling, dressing table etc. falling under Chapter 94. During the course of Panchnama, it was observed that the said assessee had done project work relating to woolen and metal furniture and they had executed/manufactured the same either at the site or in their factory which were subsequently sold/installed in the premises of the customer.

(2.) STATEMENT of Shri Tusharbhai M. Fadia, Proprietor of the said assessee was recorded on 4 -2 -98 wherein he inter alia stated that the cost of their furniture included the cost of design charges, architectural expenditures, cost of raw materials and job charges of job workers; that the turnover for the last five years was Rs. 1,07,79,118/ - (1993 -94), Rs. 58,12,602/ - (1994 -95), Rs. 1,05,69,349/ - (1995 -96), Rs. 3,04,31,042/ - (196 -97) and Rs. 1,46,65,171/ - (1997 -98).

(3.) IN his further statement dt. 18 -1 -99, Shri Tusharbhai M. Fadia stated that he had been shown Annexure A prepared on the basis of worksheets for the relevant years showing the amount of duty payable by them; that the said worksheets had been prepared on the basis of the sales invoices seized under panchnama; that they had manufactured and cleared or manufactured and installed or sold at site the furniture as shown below :