2002 (10) TMI 185 - AT - Central Excise

Summary

The Revenue appealed to club clearances of M/s. Sethia Foods and M/s. Sethia Sweet Products, but failed to establish they belong to one manufacturer. Show cause notice was only issued to Sethia Foods, not Sethia Sweet Products, violating principles of natural justice. Commissioner (Appeals) found no proof of common ownership, and the appeal was rejected. (2002 (10) TMI 185 - CEGAT, COURT NO. IV, NEW DELHI)