1997 (5) TMI 50 - SC - Central Excise

Demand - Manufacturer - Dummy - SSI exemption - Clubbing - Held that - By confirming the demand upon all the seven units the Collector appears, however, to have treated them all as assessees and, implicitly recognised their independent existence - facts required to be reconsidered - appeal allowed by way of remand.

Summary

The Supreme Court set aside the Tribunal's order in a case involving excise duty demands due to lack of clear calculations. The case is remanded to the Commissioner for fresh adjudication considering the corporate facade of the units involved. The parties can submit additional documents, and the decision should not refer to previous orders. No costs are awarded.