TMI Blog1995 (12) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : Gowri Shankar, Member (T)]. These appeals are filed by M/s. Padma Packages Pvt. Ltd. and others against the order of the Collector of Central Excise Coimbatore, holding that the manufacturing activities of three of the appellants, M/s. Padma Packages, Blossom Plastics, and Satya Prakash Company have to be clubbed together and that the other three appellants are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from plastic granules to exclusion machinery. 4. As to the first point, each of the three units is seen to be a limited company. A limited company has an identity that is independent of the identity of its shareholders and partners. It is a person in the eyes of the law and can sue and sued by any of the shareholders of directors. The fact of all the directors being related to each other theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existence of a common office and an employee common to more than one unit by itself shows the existence of unified control over the affairs of the units has no basis. 6. The claim that each of the units undertook one phase in the range of activities beginning from manufacture of plastic granules and going on till the manufacture of plastic extrusion machinery is not borne out by the record. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that they were created much before Notification No. 175/86 was issued and for the reason that they wished to avoid disputes within the family, subsequently are significant and cannot be ignored. 7. The Collector in his error when he says that the show cause notice alleges that huge amounts have been paid by one unit on behalf of the other. We are unable to find any such allegation in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other three to be in the nature of abators of such clubbing. He does not say why he singled out three units alone, or indicate the particular characteristics of these three which places them on a separate footing from the other; nor does he say in what manner these other three abetted the first three. 10. On balance we must hold that there has not been sufficient evidence, either to justify t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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