1997 (5) TMI 50

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....cha, J.]. - The order under appeal was passed by the Central Excise and Gold (Control) Appellate Tribunal. The Tribunal found that the show cause notices issued to the assessees (appellants) did not clearly indicate how the demands for excise duty had been worked out nor was there any indication of the source from which the figures had been compiled. The liability proposed to be fastened being lar....

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.... conclusion is the finding of the Collector, upheld by the Tribunal, that the seven units which are the appellants before us "are only a corporate facade although registered with the various authorities with a view to camouflage their actual identity and thereby avail of the exemption which, otherwise, would be inadmissible to them". The Tribunal failed to give due attention to the fact that the C....