2006 (8) TMI 90

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..... against the Order-in-Appeal passed by the Commissioner (Appeals). The Show- cause Notice was issued for clubbing the clearances of M/s. Auto Engineering Corporation with M/s. Auto India for imposing penalties on the ground that Auto Engineering Corporation is a dummy unit and was created as such to avail small scale exemption notification. The adjudicating authority confirmed the demand treating M .....

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..... uto Engineering Corporation is having sufficient machinery to manufacture goods and have separate power arrangements. Commissioner's findings in favour of the present respondents in respect of each allegation are not being challenged in the present appeals filed by revenue. Revenue filed these appeals merely on the ground that taken in the show cause notice. The Commissioner (Appeals) in respect o .....

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