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2017 (3) TMI 782 - HC - Central ExciseScope of SCN - Whether M/s Neha Refrigeration was a necessary and/or proper party in the adjudication of the SCN which was issued to Respondent No.1 and therefore whether the Tribunal was right in interfering with the original order dated 29th January 2004 passed by the Commissioner (Adjudication) and in allowing the appeals preferred therefrom? Held that: - The appreciation and appraisal of the documentary and oral evidence by the Commissioner was faulted by the Tribunal. Its detail finding would indicate that show cause notice should have been issued to M/s. Neha Refrigeration asking them as to why they should not be termed as a dummy unit. That show cause notice was not issued. However, apart from this, even on merits there was no material to hold that M/s. Neha Refrigeration was a dummy unit. That is how the Tribunal proceeded and once it proceeds on this line, we do not see any basis for the apprehension that the Tribunal's understanding of the legal provision is flawed. The Tribunal will not and necessarily in every matter of this nature proceed to hold that a notice to the sole proprietor would not suffice in law and in addition an independent notice should be addressed and to the sole proprietary concern - We do not see how the substantial question, as framed, would arise from any factual findings in the Tribunal's Order. By clarifying that this question does not arise from the impugned Order of the Tribunal, and if at all it arises in any future case, it shall not be taken to have been decided by this Court by mere confirmation of the Tribunal's Order impugned in this case - appeal disposed off.
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