1995 (12) TMI 190

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....pellant. Shri S. Murugandy, DR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - These appeals are filed by M/s. Padma Packages Pvt. Ltd. and others against the order of the Collector of Central Excise Coimbatore, holding that the manufacturing activities of three of the appellants, M/s. Padma Packages, Blossom Plastics, and Satya Prakash & Company have to be clubbed togeth....

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....al, since they manufacture products, which taken together, range from plastic granules to exclusion machinery. 4. As to the first point, each of the three units is seen to be a limited company. A limited company has an identity that is independent of the identity of its shareholders and partners. It is a person in the eyes of the law and can sue and sued by any of the shareholders of direc....

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....P) Ltd. v. CCE - 1994 (72) E.L.T. (62)]. The Collector's conclusion that the existence of a common office and an employee common to more than one unit by itself shows the existence of 'unified control' over the affairs of the units has no basis. 6. The claim that each of the units undertook one phase in the range of activities beginning from manufacture of plastic granules and going on til....

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....elf does not deny that the units came into existence at different points in time; the fact that they were created much before Notification No. 175/86 was issued and for the reason that they wished to avoid disputes within the family, subsequently are significant and cannot be ignored. 7. The Collector in his error when he says that the show cause notice alleges that huge amounts have been ....