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TMI Blog1999 (10) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... pak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - These five applications relate to five appeals arising out of the same impugned order. After hearing Shri V.S. Nankani appearing along with Shri A.G. Kulkarni, C.A. for the applicants and Shri Deepak Kumar, SDR for the Revenue, the main appeals themselves were taken up for disposal after granting stay and waiver of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Rs. 1,79,645/- from M/s. Universal Industries. I also demand duty amounting to Rs. 19,575/- from M/s. Universal Construction Equipments Co. Ltd. and the amount paid by them should be adjusted against the duty demanded." 2. As part of the order a document shown as Annexure II was appended showing detailed duty liability and division of its duty liability amongst 5 units. 3. During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm the demand against one unit and his confirming the demand against all units would amount to tacit recognition of their independent existence. The manner in which the ld. Commissioner has framed his order, would make it appear that he had recognised the independent existence of M/s. Century Trading Company and M/s. Sanjay Electrical Works. However, in his deliberations he has established his co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issues afresh. Adequate opportunity should be given to the parties to state their case. The appellants are directed to cooperate with the Commissioner." 5. In the light of this judgment, we allow the present appeals, set aside the orders of the Commissioner and remand the matters back to the jurisdictional Commissioner to decide the issue afresh. The Commissioner shall give adequate opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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