https://www.taxtmi.com/caselaws?id=86480 A show cause notice issued by an Additional Collector was treated as valid for invoking extended limitation and demanding central excise duty because existing High Court rulings regarded an Additional Collector as equivalent to a Collector under the rules. On the merits, the Tribunal found that the units operating as Prakash Engg. Works and Ganesh Engg. Works were not independent concerns but dummy units of Gopi Engg. Works, relying on common premises, management, telephone, electricity, machinery, accounts, and admissions showing no separate manufacturing set-up. Their clearances were therefore clubbed for excise purposes, the duty demand was sustained, and the penalty was reduced. en-us Tue, 13 Aug 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86480 A show cause notice issued by an Additional Collector was treated as valid for invoking extended limitation and demanding central excise duty because existing High Court rulings regarded an Additional Collector as equivalent to a Collector under the rules. On the merits, the Tribunal found that the units operating as Prakash Engg. Works and Ganesh Engg. Works were not independent concerns but dummy units of Gopi Engg. Works, relying on common premises, management, telephone, electricity, machinery, accounts, and admissions showing no separate manufacturing set-up. Their clearances were therefore clubbed for excise purposes, the duty demand was sustained, and the penalty was reduced. Case-Laws Central Excise Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86480