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TMI Blog2013 (12) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... o units also to show cause as to their units be not considered as dummy units – COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus SETHIA FOODS [2002 (10) TMI 185 - CEGAT, COURT NO. IV, NEW DELHI] - the entire case needs to be gone into detail, which can be done only at the time of final disposal of appeals - the amount of Rs.20 lakhs deposited by the main appellant is enough security as pre-deposit ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants, who are the directors of M/s Mangla Brass Pvt. Ltd. 3. Ld. Counsel would take us through the show cause notice and Order-in-Original and submit that the adjudicating authority has clubbed the clearances of other two units considering them as dummy units and holding the appellant M/s Mangla Brass Pvt. Ltd. as the only unit. It is his submission that the Department has not issued any show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Commissioner (A.R.), on the other hand, would draw our attention to Para No.4 of the impugned order and submit that the adjudicating authority has given detailed findings as to how the main appellant herein had created these companies and availed in-eligible benefit of SSI. It is also his submission that there was a financial flow back and all the working was controlled by the main app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the decisions in the case of Sethia Foods (supra) S.K.N. Gas Appliances (supra) and Ramsay Pharma Pvt. Ltd. (supra). In our view, the entire case needs to be gone into detail, which can be done only at the time of final disposal of appeals. 7. At this juncture, we accept the ld. Counsel s submission to consider the amount of Rs.20 lakhs deposited by the main appellant as enough security to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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