2004 (2) TMI 203

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....nal, as per its Order dated 12-5-1999 has remanded the matter observing that the Commissioner ought to have understood the state of each unit in the light of the judgments of the Supreme Court and the Tribunal and applied the law accordingly for understanding the evidences on record. As such, the exercise was not being done, there is a failure of principles of natural justice. Accordingly, in para 6 of the said order, the matter has been remanded to the concerned adjudicating authority for de novo consideration. 3.Shri M. Chandrasekharan, learned Senior Counsel further submits that the issue relates to clubbing of clearances. He said that the Commissioner was of the view that 10 units were of dummy units and the other one was fictitious.....

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....ial dealings between their firm and EKI and no such instances were alleged in the Show Cause Notice; (ix)       Shri Victor Paul and Shri Puppala Venkata Rao during the course of cross-examination submitted that coercion was used by authorities; (x)        Shri Mohd. Shariff, a worker, whose statement was relied in the Show Cause Notice was not produced for cross-examination and therefore, reliance on his statement is not warranted. 4.In similar way, all the concerned units have taken the plea before them to show that they are separate legal entities having separate Sales Tax Registration and Excise Licences. But the Commissioner has arrived at the conclusion that sin....

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....lubbing the clearances of all the units. However, in view of the discrepancy pointed out by the learned Counsel, he has no objection to remand the matter for re-consideration. 7.We have carefully considered the matter. We find that the Tribunal, in its earlier order has given a specific direction to examine the matter and to consider the evidences adduced by the parties. Since the matter relates to clubbing of clearances, the Commissioner ought to have examined the detailed evidences placed before him. Further, if he wanted to rely upon the statement of the concerned person, it was his bounden duty to allow the matter to cross-examine by the concerned parties. Since this has not been done, the order suffers from denial of principles of n....