TMI Blog2017 (8) TMI 1171X X X X Extracts X X X X X X X X Extracts X X X X ..... independent existence as private limited companies or partnerships. Two of them were stated to be existing even prior to the incorporation of the Respondent - without issuing the SCN to the other units, the clearance of those units could not be combined with that of the Respondent - appeal dismissed - decided in favor of respondent-assessee. - CEAC No. 22/2017 & CM APPL 28676/2017 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is engaged in the manufacturing of cardboard cartons but is not registered with the department since the turnover was much below the threshold limit under CE Act. 3. According to the Department, the Respondent was manufacturing the excisable goods by using various dummy units that were managed and controlled by the Directors of the Respondent. It was found that while the Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther units, the clearance of those units could not be combined with that of the Respondent. 5. The CESTAT while allowing the above plea of the Respondent, placed reliance, inter alia, on the decision of the Calcutta High Court in CCE, Kolkata - II v. Diamond Scaffolding Co. 2011 (274) ELT 10 (Cal) and that of the Gujarat High Court in Premier Heavy Engineering Corporation v. CCE 2016 (337 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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