2017 (3) TMI 1209

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....ech Containers (P) Ltd.) are engaged in the manufacture of cardboard cartons but were not registered with the Central Excise Department as their turnover is much below the threshold limit for duty liability under Central Excise provisions. In July, 2005, certain investigations were carried out by the officers of Central Excise in various premises, based on certain information regarding the main appellant manufacturing the excisable goods by using various dummy units which are managed and controlled by the Directors of the main appellant. On conclusion of the investigation, proceedings were initiated and show cause notice was issued to the main appellant and three Directors (other appellants in the present appeal). The case was adjudicated a....

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....d case laws of this Tribunal and Hon'ble High Courts to emphasis that no proceedings can happen against one unit alleging other units are dummies, without giving notice to purported dummy units. 4. Learned AR reiterated the findings in the impugned order. He submitted that the investigation has brought out the overall control of all operations of the other units with main appellant and as such the clubbing of turnover has been done in terms of the legal provisions and the appellants are liable to pay Central Excise duty as confirmed by the original order. 5. We have considered the submissions of both sides and perused the appeal records. The appellants contested the legality of the proceedings itself on the ground that notice has not been....