2003 (9) TMI 630

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....ondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal is directed against adjudication Order No. 7/2001, dated 28-9-2001 of the Commissioner, Central Excise & Customs, Cochin. The short point raised in the present appeal is that this order though passed pursuant to direction contained in Tribunal's Final Order No. 1086 to 1091/2001, dated 15-6-2001 is contrary to the direction contained ....

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....dicating authority for de novo consideration and the party is at liberty to raise all the other connected issues during the re-adjudication proceedings. All these appeals are allowed by way of remand. Ordered accordingly." 2. It is the submission of the learned Counsel for the appellant that since no appeal had been filed against the above-mentioned order of the Tribunal it has become final.....

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....remier Printers and as Proprietor of M/s. Royal Garments. When the claim is that no notice was issued to other units, from the above replies furnished, it is very clear that those units had taken notice of the situation analysed in the SCN. When the proprietor of a proprietary concern is put to notice, it would amount to giving notice to the unit as well. However, no notice was issued in the name ....

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....ts which were owned and managed by Shri P.P. George himself. The Hon'ble Supreme Court has, in the case reported at 1997 (92) E.L.T. 451 (S.C.) in a similar situation, taken the view that the demand ought to have been confirmed only against the assessee and by confirming the demand on all units, they had treated them as independent assessees. In the case reported at 2000 (121) E.L.T. 502 (Trib.), ....