Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 384 - AT - Central ExciseSSI Unit - dummy units - Clubbing of clearance - SCN was issued to one of the partners of M/s Prashant Industries only calling upon to show-cause for imposition of penalty, though penalty has been dropped by the adjudicating authority. - Held that:- it is settled law that when the Revenue proposes to club the clearances of two units, the show-cause notice has to be issued to both the units. Clubbing clearance of M/s Prashant Industries, without issuing any show-cause notice to them, with the clearance of the present appellants, also affects M/s Prashant Industries inasmuch as the order holds M/s Prashant Industries as a dummy unit. To hold them so without, following the principle of ‘natural justice' cannot be appreciated. - Demand of duty and penalty set aside - Decided in favor of assessee.
|