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TMI Blog1993 (3) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Central Excises and Salt Act 1944, the Act for short. 2. Shri Raghavan Iyengar, the learned Counsel for the petitioner submitted that duty has been levied on the petitioner for the period August 1989 to November 1990 by invoking the longer period of limitation in terms of proviso to Section 11A of the Act, mainly alleging that National Paper Company (NPC) is a dummy unit of the petitioner CLW and the main goods i.e. printed carton was manufactured and cleared only on account of the petitioner and as such CLW being a DGTD unit not entitled to the benefit of Notification No. 175/86 created a dummy unit, viz. National Paper Co. with no infrastructural facilities for manufacturing of printed cartons. The learned Counsel submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is well settled law, mere relationship of partners of two units ipso facto would not make the other unit a dummy unit of the petitioner CLW for purpose of clubbing under the Act. The learned Counsel further submitted that petitioner CLW sold its scoring machine way back in December 79 and intimated the same to the Department and all along getting the job work done by various other persons including CLW. The Department never demanded duty holding the suppliers of raw materials as manufacturers and therefore the petitioner obviously was under the bona fide impression and view on the basis of the conduct of the Department and the authorities themselves that the petitioner was not liable to pay any duty and therefore, the invoking of longer pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd submitted that the evidence has been analysed in extenso and findings given and therefore, prima facie there is no case in favour of the petitioner. Regarding the financial position the SDR submitted that the unit is a profit making company. 5. We have carefully considered the submissions made before us. No doubt we heard this petition more than once and went through the entire evidence and heard the Counsel today in extenso, on questions of law and also on the evidence available on record. The issues as to whether the NPC is at extended limb of the CLW and therefore a dummy unit created for the purpose of availing the benefit of Notification 175/86, in the factual background of this case and as to whether the alleged conduct of the De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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