https://www.taxtmi.com/caselaws?id=51704 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) en-us Thu, 24 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51704 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) Case-Laws Central Excise Thu, 24 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51704