1998 (5) TMI 207

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....jibhai Patel, D.B. Shroff, Advocates, for the Appellant. Shri S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - These applications arise out of a common order. The total duty demand is Rs. 33,39,572.88. There is a penalty of Rs. 10.00 lacs on each of the applicants firm and Rs. 20.00 lacs on applicant Shri Labhubhai B. Patel. 2. The Ld. Couns....

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.... the Department has addressed common communication to all the 4 units that when communicating test result, which shows that there was a knowledge on the part of the Department about the units even earlier. The Ld. Counsel urged that in coming to the conclusion that all the 4 units ought to be considered as one manufacturer, the Commissioner has considered the certain innocuous circumstances and ha....

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....e period for which the demand is made relates to a subsequent period from 1989-94. Further this stock taking is confined to the Bonded Store Room (BSR), and their statutory registers, as also that the audit is document based audit and the audit party does not check manufacturing process. He referred to the findings in Commissioner's order which shows that effectively one set of machinery only was ....

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....hat the fact whether units are clubbed, in the circumstances cannot be based on a single factor such as common storage of raw materials but what has to be looked into is the cumulative effect of several factors and such several factors are present, in this case which have to be gone into to determine the real nature of the 4 units. Therefore, for the purpose of hearing the appeal on merits, no cas....