Appeal Dismissed for Lack of Evidence on Common Ownership in Club Clearances

The Revenue's appeal regarding club clearances of two companies was dismissed by the Commissioner (Appeals) due to a lack of evidence proving common ownership. The show cause notice was issued to one company only, violating principles of natural justice. The appeal was rejected as the Revenue failed to establish that both companies belonged to the same manufacturer. (2002 (10) TMI 185 - CEGAT, Court No. IV, New Delhi)

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The Revenue appealed to club clearances of M/s. Sethia Foods and M/s. Sethia Sweet Products, but failed to establish they belong to one manufacturer. Show cause notice was only issued to Sethia Foods, not Sethia Sweet Products, violating principles of natural justice. Commissioner (Appeals) found no proof of common ownership, and the appeal was rejected. (2002 (10) TMI 185 - CEGAT, COURT NO. IV, NEW DELHI)

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