Per P.C. Jain :

Facts of the case as set out in the impugned order are as follows:-

"4.1 M/s. Mool Chand Sujanmal and Company, 27, Light Industrial Area, Jodhpur (hereinafter referred to as the Unit No. 1/M/s. MCSMC also) and M/s. Chajjar Textiles, Plot No. 27A, Light Industrial Area, Jodhpur (hereinafter referred to as the Unit No. 3/M/s. CT also) were both engaged in the processing of Cotton and Man made fabrics falling under Chapters 52 and 55 of the Schedule to the Central Excise Tariff Act, 1985. On 12.2.94 the officers of Central Excise Division, Jodhpur, along with two independent witnesses visited the factory premises of M/s. Mool Chand Sujan Mal and Company, M/s. Chajjar Textiles and M/s. Kamala Industries (hereinafter referred to as the Unit No. 2/M/s. KI also). Shri Ganpatlal Sancheti and Gautam Chand Sancheti, the two partners of the Unit No. 1 were present there.

4.2 Shri Gautam Chand Sancheti, during the inspection of the above units informed the officers that the Unit No. 1 had been engaged in the possessing of Textiles since 1969 at 27, Light Industrial Area, Jodhpur; that in the year 1977, its adjoining plot No. 27A was allotted to M/s. Kamala Industries, Jodhpur