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TMI Blog2013 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... to show that late Avdesh Garg was the financial controller as well as beneficiary of the three units - In absence of inextricable link between Avdesh Garg showing his vested interest in Mohali units, so also no pecuniary interest of Chandigarh unit in two Mohali units was proved - the adjudication cannot be approved – Decided against Revenue. - Appeal No. 5054 of 2004 - Final Order No. 57030/2013 - Dated:- 4-7-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant: Shri Sanjay Jain, Authorized Representative (DR) For the Respondent: Shri K.K. Anand, Advocate JUDGEMENT Per. D.N. Panda :- Revenue is in appeal being aggrieved by the appellate order passed by learned Commissioner (Appeals) setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohali came into existence, learned Adjudicating Authority found that there was a common electricity connection between Suchita Steels, Mohali and Stelco Engineers, Mohali, as well as, there was water connection and telephone connection for both. Few workers were common in both the units. 3. It was also noticed by learned Adjudicating Authority that a company called ATPL was formed under the Directorship of late Shri Avdesh Garg and his wife Mrs. Bindu Garg. That company was supplying raw material to Suchita Steels, Chandigarh at market price. With such background and without finding any pecuniary interest or financial flowback or financial control or managerial control, clubbing proposal was made in the show cause notice and that was con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That brought out distinction to this case. So also there was no investment of the fund by Mohali Chandigarh for day-today carrying on the business by two Mohali units except that there was sharing of infrastructure and using of common utilities as well as availing service of manpower. There is nothing on record to show that late Shri Avdesh Garg was controller of these two Mohali units making the proprietors thereof as well as partner of M/s Suchita Steels, Mohali dummy. Nothing is on record to show that late Avdesh Garg was the financial controller as well as beneficiary of the three units. In absence of inextricable link between Avdesh Garg showing his vested interest in Mohali units, so also no pecuniary interest of Chandigarh unit in tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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