2016 (1) TMI 384

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..... enue proposes to club the clearances of two units, the show-cause notice has to be issued to both the units. Clubbing clearance of M/s Prashant Industries, without issuing any show-cause notice to them, with the clearance 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 princi .....

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..... rtners of M/s Prashant Industries only calling 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 units. Clubbing clearance of M/s Prashant Industries, without issuing any show-cause notice to them, .....

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