2026 (4) TMI 995

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2/2026<br>Central Excise<br>MR. ASHOK JINDAL, MEMBER (JUDICIAL) Ms. Priyanka Goel, Advocate for the appellant Shri Kuldeep Rawat, Authorised Representative for the respondent ORDER ASHOK JINDAL: The appellants are in appeal against the impugned order wherein demand of duty has been confirmed along with interest and penalties have also been imposed on all the appellants. 2. The fa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sharma and Alok Sharma. However, no show cause notice was issued to LASTPL. By way of adjudication, it was held that LASTPL is not entitled to SSI exemption and consequently, the clearances made by LASTPL were sought to be taxed and duty was demanded. Further, the clearances of LASTPL were clubbed with the clearances of LSCPL and penalties were imposed on all the appellants. Aggrieved by the said ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. On the other hand, the learned Authorised Representative for the Department opposed the contentions of the learned counsel and submitted that both units are formed by the same persons and are manufacturing the same goods under the same brand name, therefore, this is a case of evasion of duty by availing SSI exemption and, hence, the demand has been rightly raised. 6. Heard both sides and c....