TMI Blog1997 (5) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... d their independent existence - facts required to be reconsidered - appeal allowed by way of remand. - 1534-36 of 1993 with 1537-40 of 1993 - - - Dated:- 7-5-1997 - S.P. Bharucha and M. Jagannadha Rao, JJ. [Judgment per : S.P. Bharucha, J.]. - The order under appeal was passed by the Central Excise and Gold (Control) Appellate Tribunal. The Tribunal found that the show cause notices issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had rejected all other contentions of the assessees. 2.We find, after having heard learned counsel, that it is necessary to remand the matters to the Collector to consider the entire case afresh. The principal factor that leads us to this conclusion is the finding of the Collector, upheld by the Tribunal, that the seven units which are the appellants before us "are only a corporate facade altho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt existence. 3.The facts of these cases, therefore, require to be re-considered, having regard also to the law that has now been settled by judgments of this Court and the High Courts subsequent to the passing of the order under challenge. 4.The appeals are, therefore, allowed and the order of the Tribunal under appeal is set aside. The matters shall go back to the Commissioner, Pune, to hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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