2009 (4) TMI 767

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....e, for the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. - All these stay petitions arise out of same order and are being dealt with by a common order. 2.  M/s. Pandey Furniture Pvt. Ltd. is a limited company with Shri K. M. Pandey as one of the Directors and is engaged in manufacture of furniture. One Shri Raj Kishore was their ....

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.... Shri Raj Kishore as proprietor was set up by Shri K.N. Pandey merely to split the clearances from the Pvt. Ltd. Co. Commissioner by clubbing the clearances, demanded duty only from the Pvt. Ltd. Co. and imposed penalties on the Pvt. Ltd. Co. and others concerned. 3.  Ld. Advocate submits that Commissioner (Appeals) in his order at para 4.5 has clearly held that M/s. Pandey Furniture and M....

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.... and that the clearances of the said unit can be treated as clearances of M/s. Pandey Furniture Pvt. Ltd. 4.  Ld. DR reiterates the finding of the Commissioner (Appeals) and draws our attention to para 4.3 were unusual link between M/s. Pandey Pvt. Ltd. and M/s. Seating System have been narrated. 5.  We have carefully considered the submissions from both the sides. We find that the....