2001 (2) TMI 488

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..... i Deven Parikh, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - On hearing Shri A.K. Jain on the stay application, we find that the point of law being extremely short, the appeal itself could be taken up for disposal. We do so. 2. The facts leading to the present appeal are as follows : Show cause notice dated 19-8-1993 alleged that M/s. Ashani Corporation had created a d .....

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..... stated that even though M/s. Alpana Corporation is a dummy unit, the same has been created for function for evasion of excise duty by M/s. Ashani Corporation and therefore, in terms of Rule 209 A of the Central Excise Rules, 1944, is liable to penalty since its name has been used to evade excise duty." 3. We find this logic to be strange. If the corporate entity does not exist and is merely .....

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