2024 (5) TMI 990

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....ir directors Shri Kailash Chand Gupta and Shri Suresh Chand Gupta assail the impugned order dated 21.11.2016 passed by the Commissioner of Central Excise (Appeals-I), New Delhi. 2. Briefly stated facts of the case are that the M/s Noble Alchem Private Limited have established their unit for manufacturing of Potassium Silicate in 1987 and got registered and has been paying duty as applicable. The appellant's unit was established in 1993 and as per an agreement between the appellant and the M/s Noble Alchem Private Limited, the appellant started the production in the vacant portion of the factory of M/s Noble Alchem Private Limited and were engaged in manufacture of Aluminium Chloride. After a dispute with the State Pollution Control Board, ....

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....00,000/- each on Shri Kailash Chand Gupta and Shri Suresh Chand Gupta, directors of the appellant under Rule 26 ibid. The said order was upheld by the learned Commissioner (Appeals) vide the impugned order. Hence, these appeals. 3. Shri Naveen Bindal, the Learned Counsel, appearing on behalf of the appellant submits that the issue is no longer res integra having been decided by this Bench of the Tribunal in the appellant's own case for the previous period vide Final Order No. 61230-61233/2019 dated 19.12.2019 holding that the appellant (M/s Noble Chlorochem Pvt Ltd) and M/s Noble Alchem Pvt Ltd both are separate companies and just because of the commonality of the directors and financial dealings between them, clearance of the appellant an....