M. GUNASEKARAN Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The brief facts of the case as recorded by the Original Authority are as follows :

(3.) In his statement dated, 8th March, 1996 Shri M. Gunasekaran, Proprietor of M/s. SLI, inter alia, stated that he was running M/s. SLI at 25/20, Konar thoppu, Irvathanallur, Madurai form 1993; that SLI was engaged in the manufacture of EB line materials and RTS Grills, against purchase Orders obtained from Electricity Board; that on crossing the 30 lacs value during 1995-1996 he had taken Central Excise RC No. 5/95; that adjacent to SLI at door No. 25/20. M/s. SGE were engaged in the manufacture of EB line materials and RTS Grills; that SLI was having power connection vide SC No. 451; the SGE was owned by his wife Smt. G. Ganga; that SGE commenced activities in 1994; that as per power connection card SC No. 515 of SGE were manufactured by ARC welding process with Welding Plant and Labourers of SLI in the factory premises of SLI; that similarly the TRS Grills cleared through Bill Nos. 4/5th May, 1995, 5/5th May, 1995, A.6/28th May, 1995, 7/3rd June, 1995, 9/12th June, 1995, 4/5th May, 1995, 10/15th June, 1995, 11/1st July, 1995, 13/6th July, 1995, 14/11th July, 1995 of SGE were also manufactured in the factory of SLI; that the value of the goods manufactured in SLI as per the above bills was Rs. 4,44,500 during 1994 -95 and Rs. 14,750 during the current year; that as SGE did not have power supply till 12th September, 1995, the above said RTS Grills were manufactured in SLI; that he agreed to make payment of Central Excise duty due on the above said RTS Grills shortly, 1994 -95 was Rs. 28,69,210 and the value of clearances during 1995 -96 was Rs. 1,04,80,455 (as on that date) that including the value of RTS Grills cleared under the above stated bills, the total value of clearances of SLI came to Rs. 1,19,55,205.