2002 (10) TMI 97

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....f removal of cotton yarn on cone manufactured by M/s. Komalagowre Textiles without payment of duty during the relevant period; that M/s. Komalagowre Textiles and M/s. Selvaganapathy Textiles were functioning under fictitious names even though the real control and ownership of both these textile units was with the respondent herein. 3.A Writ Petition was filed before the High Court contending that the unit with the name of M/s. Kamalagowre Textiles was a registered RC holder till 31-3-1999; that the RC was surrendered and cancelled on 1-4-1999; that thereafter the unit with the name of M/s. Selvaganapathy Textiles, a separate registered small scale industry unit, filed declaration and later granted RC on 14-2-2000: that the cancellation o....

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....ssue the show cause notice and, therefore, was not inclined to entertain the writ petition. It was also held that even if it is true that a portion of the duty alleged to have been suppressed and demanded is referable to both M/s. Kamalagowre Textiles and M/s. Selvaganapathy Textiles, it is open to the respondent to raise the objections in this respect and the appellant is bound to consider the said objections. It was also noticed that if appropriate objections have been made about issue of joint show cause notice and the appellant accepts that contention, separate show cause notices may be issued for each one of them. Thus, the learned Single Judge dismissed the writ petition. 5.On a writ appeal being filed, the Division Bench of the Hi....