TaxTMI 
TaxTMI 
2011 (2) TMI 543
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....cted matters. Since a common question of law and facts arise in all these matters, they were heard together and are being disposed of by this common order. 2. All these appeals arise from a common order dated 16-4-2010 passed by the Commissioner (Appeals), Indore. By the impugned order, the Commissioner (Appeals) has confirmed the duty demand against M/s. Kores India Ltd. and several other appellants along with interest thereon as also has imposed penalty and ordered confiscation of the seized materials with option to redeem the confiscated goods on payment of specified fine. 3. We have heard the Advocate for the appellants and the DR for the respondent. Though the impugned order is sought to be challenged on various grounds....
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....g conclusions were sought to be drawn : (i) Rural units were working on paper till such manufacturing of staple pins. (ii) Those units claim that they were doing packing activities in the course of search conducted on 4-4-2005, no packing materials were found even loose staple pins and even no packing activity was found in the premises occupied by those units. (iii) Rural unit was limited to preparation of documents while actual manufacture and packing was done by the SSI units located in urban areas. (iv) In the entire manufacturing, packing was done by the urban SSI units that the noticee No. 2 to 5. (v) The SSI units were admini....
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....ities were carried out by noticee No. 2 to 5. However, while demanding duty, the same has been confirmed against noticee No. 6 to 11 and there is no such duty demand against noticee No. 2 to 5. 8. As regards Kores India Ltd., the finding is to the effect that administrative and financial control of those units were controlled by Kores India Ltd. through their employees and ex-employees. The discussion preceding the said finding however nowhere discloses the analysis of the materials which can justify the said findings. It is also to be noted that undoubtedly, there is some reference to the statements made by some of the Directors of some of the firms. However, it is the grievance on behalf of the appellants that reference has been m....
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....nfirming the demand upon all the seven units the Collector appears, however, to have treated them all as assessees and, implicitly recognised their independent existence. 3. The facts of these cases, therefore, require to be re-considered, having regard also to the law that has now been settled by judgments of this Court and the High Courts subsequent to the passing of the order under challenge." 10. Taking into consideration the settled law that duty of excise can be demanded in relation to the manufacturing activity and, therefore, before confirming the demand, the adjudicating authority has to identify the manufacturer or manufacturers as the case may be in relation to relevant product or products and thereafter assess du....