2010 (1) TMI 1170

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..... . Indira Sisupal, JDR ORDER Per Jyoti Balasundaram Vide the impugned order the Commissioner of Central Excise has confirmed duty demand of ₹ 51,29,017/- against M/s. Urbane Industries as a result of clubbing the value of the clearances of two dummy units viz. M/s. Core Tech Glass Composites Pvt. Ltd. [hereinafter referred to as CTGC] and M/s. Glass Composites Company [hereina .....

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..... eworks Factory Ors. Vs. CCE, Madurai - 1999 (31) RLT 104 and Ramsay Pharma (P) Ltd. Vs. CCE, Allahabad - 2001 (127) ELT 789 and the Tribunal s decision in K.R. Balachandran Vs. CCE, Coimbatore - 2003 (151) ELT 68. We, therefore, set aside the demand confirmed by clubbing the value of clearances and the penalty imposed on this score and the penalty imposed on the Managing Partner, and remit the i .....

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