Appeals upheld: only genuine manufacturing unit liable for excise demand; six corporate façade units denied SSI exemption

SC allowed the appeals and set aside the Tribunal's order. The Court accepted the Collector's finding that seven registered units were a corporate façade created to camouflage identity and improperly claim SSI exemption, and that only the genuine manufacturing unit was the true assessee liable for excise demand. Because the Collector treated all seven units as independent assessees despite finding them fictitious, the Tribunal's confirmation of demand on all units was reversed.

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The Supreme Court set aside the Tribunal's order in a case involving excise duty demands due to lack of clear calculations. The case is remanded to the Commissioner for fresh adjudication considering the corporate facade of the units involved. The parties can submit additional documents, and the decision should not refer to previous orders. No costs are awarded.

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