PARAGON CABLES COMPANY Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) ALL the appeals in this batch arose out of common adjudication order dated October 29, 2004 against two show -cause notices dated August 13, 2002 and May 2, 2003. Both proceeding being related to common cause, all these 20 appeals having emanated from such cause, those were heard analogous and disposed by this common order for proper appreciation of facts and evidence. When the Revenue came to know that some manufacturers of wires and cables falling under Chapter Heading 8544 90 of the Schedule to the Central Excise Tariff Act, 1985 were resorting to large -scale evasion of Central excise duty manufactured in different units owned by them or by their job workers, claiming SSI exemptions in respect of such unit to which they were not actually eligible, enquiry was conducted to trace the sources of evasion and parties involved therein, so also to assess loss of the Revenue made by these parties and recover the same. It was revealed that these manufacturers have suppressed more than 50 per cent, of actual quantity/value of the clearances made by them falsely describing sizes of the wires and cables on the invoices and understating weight of such goods on the lorry receipts. It was further revealed that "Paragon" group of manufacturers of wires and cables resorting to the above practice had evaded Central excise duty.

(2.) SEARCH operation was conducted to the premises of following concerns on February 21, 2002 :

(3.) DURING search operation in the factory premises of Paragon Cable Co. some keys belonging to the adjoining concerns, viz., M/s. Janata Cable and M/s. Roxy Cable were recovered. The records recovered from Paragon Cable Co., were subjected to scrutiny to verify the contents and nature thereof.