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2009 (4) TMI 767

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..... -369/2009-EX(PB) - Dated:- 21-4-2009 - R.M.S. Khandeparkar and Shri M. Veeraiyan, JJ. Shri C. Harishankar, Advocate, for the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (Oral)]. - All these stay petitions arise out of same order and are being dealt with by a common order. 2. M/s. Pandey Furniture Pvt. Ltd. is a limited company wit .....

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..... tigation, show cause notice has been issued and it has been held that the proprietary concern with former employee with Shri Raj Kishore as proprietor was set up by Shri K.N. Pandey merely to split the clearances from the Pvt. Ltd. Co. Commissioner by clubbing the clearances, demanded duty only from the Pvt. Ltd. Co. and imposed penalties on the Pvt. Ltd. Co. and others concerned. 3. Ld. Advoca .....

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..... w-materials or common buyers of the chairs are not a reasonable cause to hold that Seating System is a dummy Unit and that the clearances of the said unit can be treated as clearances of M/s. Pandey Furniture Pvt. Ltd. 4. Ld. DR reiterates the finding of the Commissioner (Appeals) and draws our attention to para 4.3 were unusual link between M/s. Pandey Pvt. Ltd. and M/s. Seating System have be .....

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