Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2004 (10) TMI 408

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder per : Jyoti Balasundaram, Vice-President]. The facts involved in this issue are that M/s. Chandana Plastics Ltd., are manufacturer of Polyethylene film, bags, waste and scrap falling under sub-heading Nos. 3920.32, 3923.90 and 3915.10 and other unit, M/s. Chaitanaya Polypack Industries is also located in the same premises, both the units are proprietary concerns; Shri A.V.S. Raju is the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... November, 1999 and Rs. 5,01,139/- for the period December, 1999 to March, 2000. Hence this appeal before the Tribunal. 2. We have heard both sides. 3. We find that in earlier order-in-original No. 42/2000, dated 10-10-2000 the Commissioner had held that M/s. Chaitanya Polypack Industries is a dummy unit and that the value of clearances of both were required to be clubbed and appeal against the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... para 9 of the impugned order would show that the demand is not barred. The plea of violation of natural justice is also not substantiated, as we find from para 7 of the impugned order that Counsel for the appellants were heard and plea taken before us that the Advocate, who appeared for personal hearing on 2-8-2002 was only representing M/s. Chandana Plastics and not representing M/s. Chaitnya Po .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates