2023 (1) TMI 1139

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....MBER (TECHNICAL) Shri K.P. Shah, Superintendent (Authorized Representative) for the Appellant Shri Paresh Sheth (Advocate) appeared for the Respondent ORDER In the present matter the case of the department is that the appellant have floated dummy firms/ companies in the name of M/s Jay Bajarang Industries, Ms. Fitwell Technologies Pvt. Ltd., therefore, the value of the aforesaid firm/ ....

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.... learned Counsel appearing on behalf of the respondent submits that in the present case the only difference is that on the issue for the earlier period, this Tribunal has already passed a judgment in the respondent's own case reported at Kich Industries vs CCE Rajkot 2013 (390) ELT 434 (Tri. Amd.). In the present case, there is no new fact and change of circumstances, therefore, following the afor....

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....nces, the adjudicating authority had confirmed the demand clubbing the clearance value of all other alleged dummy firms/ companies in the clearance value of the respondent. The same was challenged before this Tribunal, this Tribunal vide judgment reported at Kich Industries (supra) allowed the appeal of the respondent. In the present case, no fresh investigation has been carried out, only the earl....