2010 (1) TMI 1170

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..... : Shri J. Shankaraman, Advocate For the Respondent : Ms. Indira Sisupal, JDR ORDER Per Jyoti Balasundaram Vide the impugned order the Commissioner of Central Excise has confirmed duty demand of ₹ 51,29,017/- against M/s. Urbane Industries as a result of clubbing the value of the clearances of two dummy units viz. M/s. Core Tech Glass Composites Pvt. Ltd. [hereinafter referred to as CTG .....

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..... ELT 88 which has been followed in Dawn Fireworks Factory & Ors. Vs. CCE, Madurai - 1999 (31) RLT 104 and Ramsay Pharma (P) Ltd. Vs. CCE, Allahabad - 2001 (127) ELT 789 and the Tribunal's decision in K.R. Balachandran Vs. CCE, Coimbatore - 2003 (151) ELT 68. We, therefore, set aside the demand confirmed by clubbing the value of clearances and the penalty imposed on this score and the penalty impos .....

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