2017 (9) TMI 1718

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....dv. For The Respondent : Sh S.K. Bansal, DR ORDER PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. JAI-EXCUS-001-COM-74-14-15 dated 30.12.2014 passed by the Commissioner of Central Excise, Jaipur. The period in dispute is October 2008 to December 2011. 2. The brief facts of the case are that, during the perio....

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....nd, we have heard Shri Amit Jain, learned counsel for the assessee-Appellants and Shri S.K. Bansal, learned DR for the Revenue. 4. After hearing both sides and on perusal of the material available on record, it appears that the Hon'ble Supreme Court in the case of Alembic Glass Industries Ltd. vs CCE, 2002 (143) ELT 244 (SC), has observed that if Directors are common in two different Companies,....