2015 (10) TMI 1157

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..... ation. Appellants in their letter dt. 29.9.2011 clearly referred to Rule 10 of CCR seeking for single registration and also undertook to binding themselves to all assets and liabilities of other companies. The department has not caused verification in spite of appellant submitting the documents furnished in Dec'2014. Prima facie, we find that appellants have made out a case for total waiver of pre .....

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..... .Sri Gugan Mills. The adjudicating authority issued show cause notice disallowing the credit. The adjudicating authority confirmed the demand and the same was upheld. 2. Ld. advocate submits that both the units belong to the same group of company of M/s. Shardha Terry Products Ltd. M/s. Gugan Mills was functioning as 100% EOU and subsequently they debonded the DTA in May 2011. She submits that .....

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..... onthly returns and requested them to verify. Both the adjudicating authority and appellate authorities disallowed the credit as they have failed to comply the conditions stipulated therein. 3. On the other hand, Ld. A.R reiterates the finding. He submits that even though appellant submitted intimation, but never taken steps to verify with jurisdictional Range Superintendent. 4. After hearing .....

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