2005 (9) TMI 456

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..... he Appellant. Shri S.R. Krishnan, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the Order-in-Original passed by CE, Bangalore in Order No. 6/2001, dated 23-3-2001. The Revenue proceeded to club the clearances of 4 units manufacturing Premier Signs, Hoysala Signs, Western Signs and Plots and Arts in the same premises as that of the appell .....

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..... the units as dummy ones. In this regards, he has relied on following rulings of the Tribunal. (i) Bhagwan Das Kanodia & Others, Bombay reported in 1987 (32) E.L.T. 204 (Tribunal). (ii) Rang Udyog v. CCE, Ahmedabad reported in 1996 (83) E.L.T. 648 (Tribunal). (iii) R. Venkatachalam v. CCE, Chennai reported in 2000 (115) E.L.T. 192 (Tribunal). 3. We have heard the learned SDR and learned Co .....

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..... case of (i) Alpha Toyo Ltd. v. CCE, New Delhi reported in 1994 (71) E.L.T. 689 (T) and (ii) Padma Packages Pvt. Ltd. v. CCE, Coimbatore reported in 1997 (90) E.L.T. 175 (T), he also referred to the citation noted by the Commissioner. He pointed out that there was no flow back of funds and each unit was functioning independently and hence, they cannot be considered as dummy units. 5. On a ca .....

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