TMI Blog2004 (10) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : Jyoti Balasundaram, Vice-President]. The facts involved in this issue are that M/s. Chandana Plastics Ltd., are manufacturer of Polyethylene film, bags, waste and scrap falling under sub-heading Nos. 3920.32, 3923.90 and 3915.10 and other unit, M/s. Chaitanaya Polypack Industries is also located in the same premises, both the units are proprietary concerns; Shri A.V.S. Raju is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November, 1999 and Rs. 5,01,139/- for the period December, 1999 to March, 2000. Hence this appeal before the Tribunal. 2. We have heard both sides. 3. We find that in earlier order-in-original No. 42/2000, dated 10-10-2000 the Commissioner had held that M/s. Chaitanya Polypack Industries is a dummy unit and that the value of clearances of both were required to be clubbed and appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 9 of the impugned order would show that the demand is not barred. The plea of violation of natural justice is also not substantiated, as we find from para 7 of the impugned order that Counsel for the appellants were heard and plea taken before us that the Advocate, who appeared for personal hearing on 2-8-2002 was only representing M/s. Chandana Plastics and not representing M/s. Chaitnya Po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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