2015 (10) TMI 447

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..... , Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. S. K. Bagaria, Sr. Adv., Mr. Ramesh Singh, Adv., Mr. Raghu Raman, Adv., Mr. Raghvendra, Adv., Ms. Anna Mathew, Adv., Mr. Kumar Ajit Singh, Adv., Mr. Suman Jyoti Khaitan, Adv. ORDER The present appeal arises out of five appeals that were filed in Customs, Excise and Service Tax Appellate Tribunal, (hereinafter referred to as 'CE .....

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..... l appearing on behalf of the Revenue, has confined himself to two of these issues. According to him, the CESTAT has not dealt with whether a subsidiary company, viz., Respondent No. 3 in the present appeal, is only a dummy, consequent to which the excisable goods manufactured by it needs to be clubbed with its holding company, viz., Respondent No. 1. If this is done, it is an admitted position tha .....

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..... d by the learned Commissioner of Central Excise in his order dated 12.10.2004, all of which showed that Respondent No. 3 was, in fact, a dummy of Respondent No. 1, were only trotted out from the Show Cause Notice itself without any discussion of the detailed reply sent by Respondent Nos. 3 and 5 answering all these grounds to the Show Cause Notice. We are of the view that the issue as to whether .....

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..... emicals Ltd. & Ors. [2004 (7) SCC 569] has held that this very circular would have no relevance to notifications other than the Notification mentioned therein. This judgment was followed in 'Parle Bisleri Private Limited v. Commissioner of Customs and Central Excise, Ahmedabad' [2010 (14) SCC 378]. It is clear, therefore, that the sole basis on which the CESTAT has decided the issue of cl .....

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..... sue as to whether or not there has been suppression of material facts by both the aforesaid companies is also sent back for a re-determination on facts. As this is an old matter, we request the CESTAT to take up the matter and decide it within a period of six months from the date of receipt of a copy of this order. The appeal is disposed of in the above terms. 
Case laws, Decisions, Jud .....

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