2007 (5) TMI 92

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.... the Commissioner hold that the applicant-company are the front companies of M/s. Starlite Chemicals (P) Ltd. and M/s. Emulsion Products a partnership firm and have been created to show existence of other manufacturing companies with an intention to avail SSI exemption and finally to evade excise duty. It has been alleged that the two Private Limited Companies and the partnership firm are belongin....

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....-cause notice was issued to them. Therefore, the demand of duty on the clearance value of other units cannot be sustainable. He further submits that three units have been observing Central Excise formalities separately with the Excise department. There is no evidence of financial flow back between the three units. He submits that there are series of decisions passed by the Tribunal, High Court and....

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..... The ld. Advocates of the applicant drew the attention of the Bench to the reply to show cause notice wherein they refuted each and every allegations. The applicant contended that the lands on which all the units are located are separate piece of land, separate managers, separate gates, independent plant and machinery and separate ac counts. The Revenue failed to produce any material that there w....