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TMI Blog1992 (9) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : K. Sankararaman, Member (T)]. Shri R. Raghavan, learned Advocate arguing the case for the petitioners submitted that the notice had been issued to the petitioners alleging that there was suppression of the fact that they are a subsidiary of M/s. Carborundum Universal Ltd., Madras. It was also alleged that the production of the above-mentioned holding company and the petitioners ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and decided the matter on some other factors on which they were not show caused. Thus, while the notice referred to paras2 and 3 and Notification 175/86, the decision proceeded on the basis of para 7 ibid, which was nowhere mentioned in the show cause notice. Another curious fact in this case is that though the notice had been issued for a long period extending from April 1986 to February 1989, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es till such time the same is approved. The reference to Rule 175B(2A) was also not a factor in the show cause notice. He also submitted samples of the products in question and pointed out that what they show in their product is their name below which is shown the fact that they are a subsidiary of Carborandum Universal Ltd., Madras. The brand name is not the same as that of the holding company. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. For the present, we feel that it would be enough if we decide the Stay Petition. In this regard, we take note of the submission made by the learned Counsel. We find that the claim that they kept the department informed about the fact of their being a subsidiary of M/s. Carborundum Universal Ltd. would have to be sustained in view of their declarations in their communications and the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resorted to. We feel the reasons advanced by him for taking a different stand in respect of the subsequent period do not appear to be quite valid. In the circumstances, unconditional stay would be fully merited. We order accordingly. The department shall not take steps to recover the disputed amounts of duty and penalty during the pendency of the appeal. 4. Since the appeal pertains to a questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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