1996 (11) TMI 182

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..... M/s. Premier Electronics. Therefore, show cause notice was issued on the ground that value of clearances of the 4 units are to be clubbed for the purpose of assessment. 2. Shri Chacko George, learned Counsel for the appellants contended before us that in the adjudication order the learned adjudicating authority has given up this allegation in the show cause notice and he has held that each of the units are separate and therefore, total value of clearances of all the 4 units are not required to be clubbed. In this connection he pointed that the adjudicating authority in the impugned order proceeded to base the duty demand holding that each one of them are liable to pay duty based on the sale price of the goods sold by the units to M/s. Pro .....

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..... are as per Annexure I II. He, therefore, contended that inasmuch as the appellants were put on notice there is no infirmity in the order of the learned lower authority. 4. We have considered the submissions made by both the sides. It is seen from the show cause notice itself that there was no demand against each one of the appellants on the ground that the four appellants are related persons and therefore liable to pay duty on the basis of the sale price of M/s. Prompt India. Unless there was such allegation made in the show cause notice no duty could be demanded on that account and no finding could have been entered by the adjudicating authority in this regard. In order to appreciate this contention we reproduce below the allegatio .....

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..... destine removals from M/s. Universal Electronics, M/s. Premier Electronics, M/s. Supreme Electronics and M/s. Electro Controls and that these are one and same and C.T. Kochouseph the proprietor of M/s. Prompt India is the person who is running all these four units. It is in this background that the sales price of M/s. Prompt India was sought to be adopted for assessment purposes. Once that is made out in the show cause notice it is not permissible for the adjudicating authority to base its decision on another ground i.e. related person aspect and then to go into the aspect of taking the sale price. In fact in the whole show cause notice none of these appellants were put on notice about this aspect of the case as made out in the adjudication .....

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