TMI Blog2007 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... ved and recovery thereof stayed - Appeal Nos. E/792-793/2007 - Stay Order Nos. 569-570/2007-EX(PB) - Dated:- 16-5-2007 - [Order per : P.K. Das, Member (J)]. - In the impugned order, the Commissioner hold that the applicant-company are the front companies of M/s. Starlite Chemicals (P) Ltd. and M/s. Emulsion Products a partnership firm and have been created to show existence of other manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The ld. Advocate on behalf of the applicants submits that the department proposed to club their clearance value of other private limited company and partnership firm, but no show-cause notice was issued to them. Therefore, the demand of duty on the clearance value of other units cannot be sustainable. He further submits that three units have been observing Central Excise formalities separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sides and on perusal of the records, we find that the allegations against the applicants are common use of reactor, boiler, mixing vessel installed in the common premises of the three units. The ld. Advocates of the applicant drew the attention of the Bench to the reply to show cause notice wherein they refuted each and every allegations. The applicant contended that the lands on which all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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