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GAJANAN FABRICS DISTRIBUTORS Versus COLLECTOR OF CENTRAL EXCISE, PUNE

1997 (5) TMI 50 - SUPREME COURT OF INDIA

Demand - Manufacturer - Dummy - SSI exemption - Clubbing - Held that: - By confirming the demand upon all the seven units the Collector appears, however, to have treated them all as assessees and, implicitly recognised their independent existence - f .....

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ntral Excise and Gold (Control) Appellate Tribunal. The Tribunal found that the show cause notices issued to the assessees (appellants) did not clearly indicate how the demands for excise duty had been worked out nor was there any indication of the s .....

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fficient ground to set aside the Collector s order under appeal before it insofar as the calculations of the demand for duty were concerned and refer the case back for fresh adjudication with a direction that the Collector would have the demand for d .....

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el, 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 appe .....

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give due attention to the fact that the Collector had confirmed, in the sum of Rs. 11,84,708.51, the demand made in the show cause notices upon all seven units and their partners or Directors. Having regard to his conclusion that all units other than .....

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