2004 (3) TMI 461

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....vocate, for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - On 12-3-91, officers of Central Excise (Prev.) visited the premises of the appellants (herein after referred to as GEI) and M/s. Girish Ego Control (hereinafter referred to as GEC). In GEI, Shri Shrichand J. Lilani is the proprietor, while in GEC, he is the Karta of the H....

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.... A.S. Lilani (son of Shri S.J. Lilani) is the proprietor. Show cause notice dated 10-2-91 was issued on the ground that GEC and M/s. EGO Therm (India) had been created by M/s. GEI only for the purpose of camouflaging the production of M/s. GEI in order that M/s. GEI can wrongly avail exemption under Notification 175/86 dated 1-3-86. The notice proposed recovery of duty of Rs. 1,63,373.30 as well a....

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....etary interest, in the light of the Tribunal's order in the case of Jindal Electricals v. CCE, Chandigarh [2003 (156) E.L.T. 429] where the Tribunal has held that clearances of a unit owned by an assessee in his individual capacity cannot be clubbed with clearances of another unit owned by HUF of which the assessee is the karta. We also note that factors such as use of common brand name, use of co....