CCE Vs. HI-TECH ELECTRONICS INDUSTRIES,

JUDGEMENT

(1.) SINCE the common question of law and the facts involved in all these appeals they were taken up together for hearing and are being disposed of by this common order.

(2.) WE have heard learned D.R. and perused the records. None has appeared for the assessees.

(3.) FEW facts relevant for the decision are that pursuant to the information received by the department that Kandhari Radio Corporation is involved in manufacturing and clearance of Accumulators without taking central excise registration and by evading the duty, the investigation was carried out, including search of premises. It was revealed that at the premises at 114, Bhagat Singh Market, New Delhi, there were offices of four different units including that of Kandhari Radio Corporation, other units being Kandhari Separators Industries, Jeet Enterprises and Hi -Tech Electronics Industries. All these units were engaged in the manufacture and sale of Accumulators. The entire manufacturing activity was done at B -103, Naraina Industrial Area, Phase -I, New Delhi. The accumulators so manufactured were bearing brand name KRC which belonged to Kandhari Radio Corporation. The investigation also revealed that in the course of clearance of the goods, the units were seeking benefit of exemption notification No. 1/93 -CE dated 28.2.1993 (as amended). Show cause notices came to be issued to the said units as well as the authorized signatory Shri Avtar Singh. The adjudicating authority, after hearing the parties, confirmed the demand as per the show cause notice. Being aggrieved M/s. Kandhar Separators Industries, M/s. Jeet Enterprises and Shri Avtar Singh filed appeals before the Commissioner (Appeals) which came to be disposed of by the common order dated 24.9.2001 and the appeals filed by M/s. Hi -Tech Electronics Industries and Shri Avtar Singh, authorized signatory of the said firm came to be disposed of by order dated 27th June, 2003. Since the appeals filed by M/s. Jeet Enterprises, M/s. Kandhari Separators Industries and Shri Avtar Singh were partly allowed, the Department is in appeal against the same where as M/s. Hi -Tech Electronics Industries and Shri Avtar Singh are in appeal as far as Commissioner (Appeals) dismissed their appeals.