2015 (4) TMI 1023

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....period, the appellant unit was availing of the SSI exemption notification no.8/2003-CE. The Department's allegation is that in order to split up their manufacturing turnover, Shri B.M. Garg set up a number of other manufacturing units viz. M/s. Jai Hardware Pvt. Ltd., in which Shri B.M. Garg and Ms.Rama Garg are Directors, M/s.Door Devices Manufacturing Company, a partnership firm of Shri B.M. Garg and Shri V.P. Garg, M/s. Deepak Hinges Pvt. Ltd. with Shri B.M Garg and Shri V.P. Garg as Directors, M/s.Monika Steels Pvt. Ltd. with Shri B.M. Garg and Shri Satish Mittal as Directors, M/s.D.D. Hardware Pvt. Ltd. with Shri B.M. Garg and Ms. Rama Garg as Directors and M/s. D.P. Garg Exports Ltd. with Shri B.M. Garg and Shri D.Das as Directors. Th....

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....ther units/firms, no show cause notice has been issued to the group companies/firms whose clearances have been sought to be clubbed with the clearances of the appellant company, that this is fatal mistake in these proceedings and on this ground itself, the impugned order has to be set aside, that in this regard, he relies upon the judgements of the Honble Calcutta High Court in the case of CCE Vs. Diamond Scaffolding Company reported in 2011 (274) ELT 10 , M/s. Copier Force India Ltd. Vs. CCE, Chennai reported in 2008 (231) ELT 224 , K.R. Balachandra Vs. CCE, Coimbatore reported in 2003 (151) ELT 68 and Poly Resins Vs. CCE, Chennai reported in 2003 (161) ELT 1136 and that in view of this, the impugned order is not sustainable. 5. Shri R.K....

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.... no dispute that no show cause notices have been issued to M/s. Jai Hardware Pvt. Ltd., M/s.Door Devices Manufacturing Company, M/s. Deepak Hinges Pvt. Ltd., M/s.Monika Steels Pvt. Ltd. M/s.D.D. Hardware Pvt. Ltd. and M/s. D.P. Garg Exports Ltd. Shri R.K. Grover, ld. DR pleads that the issue of show cause notice to these six group units/firms was not fatal, as Shri B.M. Garg was holding the majority shares or was a partner in these private limited companies/firms and hence, non-issue of show cause notice has not vitiated proceedings and in this regard, he relies upon the judgement of the Tribunal in the case of Diwan Saheb Fashions Pvt. Ltd. reported in 2013 (288) ELT 529 (Tribunal-Delhi), wherein it was held that proceedings were not vitia....