2001 (10) TMI 419

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....t. Ms. Ananya Ray, SDR, for the Respondent. [Order per : Krishna Kumar, Member (J)]. - These are two appeals No. E/407 and 408/94-D filed by the appellants. These appeals have been filed against the Order-in-Appeal No. 625-626/CE/CHD/93, dated 30-11-93 passed by the Collector (Appeals), Central Excise and Customs, Chandigarh. The following issues are involved in the case : 1. &nbs....

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....epartment. 4. We have carefully perused the records. The learned Advocate has inter alia contended that the appellants are an independent SSI Unit as they hold a separate independent SSI certificate and an independent L4 Licence; that the premises occupied by the appellants merited to be treated as an independent factory; the premises were in exclusive occupation of the appellants and manu....

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....ances are from the factory of Chandigarh Bottling Company, then, in that event the demand could not be made against the appellants who are a company incorporated under the Companies Act. 5. We have perused the order-in-original dated 30-7-93 and the order-in-appeal dated 30-11-93. It is seen from the order-in-original that the Assistant Collector has held that M/s. Juicy Beverages P. Ltd. ....

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....ces of the present appellant with the Chandigarh Bottling Company it is necessary to lift the corporate veil to arrive at the relationship of the two under the provisions of the law. A clear finding in this regard is, therefore, necessary. We, therefore, consider that the matter needs re-examination by the jurisdictional adjudicating authority. In the light of the facts of the case, we do not c....