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M/s Arjun Industries Versus Commissioner of Central Excise, Belgaum

2016 (1) TMI 384 - CESTAT BANGALORE

SSI Unit - dummy units - Clubbing of clearance - SCN was issued to one of the partners of M/s Prashant Industries only calling upon to show-cause for imposition of penalty, though penalty has been dropped by the adjudicating authority. - Held that:- .....

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arance of the present appellants, also affects M/s Prashant Industries inasmuch as the order holds M/s Prashant Industries as a dummy unit. To hold them so without, following the principle of ‘natural justice' cannot be appreciated. - Demand of duty .....

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wa The demand of duty of ₹ 1,23,207/- stands confirmed against the appellants, M/s Arjun Industries, along with imposition of penalty by clubbing the appellants' clearance with the clearance of one another unit, M/s Prashant Industries. 2. .....

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upon to show-cause for imposition of penalty, though penalty has been dropped by the adjudicating authority. 3. It is settled law that when the Revenue proposes to club the clearances of two units, the show-cause notice has to be issued to both the u .....

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