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TMI Blog2016 (11) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ng questioned. It is a well settled principle that their legal status can be settled only upon issuing notice to them. It would appear that at the notice stage itself, it is presumptively concluded that these units have no existence and apparently do not require any notice. Such pre-judicial presumptions is against the principles of natural justice - reliance placed on the decision of the Hon’ble Madras High Court in CCE, Chennai vs. Urbane Industries [2015 (11) TMI 1162 - MADRAS HIGH COURT]. Demand set aside - Matter remanded back. - Excise Appeals No. 1028-1030 and 1334 of 2009 - Final Order No. 54850-54853/2016 - Dated:- 8-11-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Bipin Garg, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 2. We have heard the learned Counsel for the appellants and the learned AR for the Revenue. We have also perused the appeal records, written submission and case laws referred to during the arguments. We note that the main appellant is a partnership firm with three partners namely S/Shri Hansraj Bhasani, Satish Kumar Sushil and Smt. Kamlesh Sushil. M/s Neha International is a proprietary concern of Smt. Neha Bhasani w/o Shri Hansraj Bhasani. M/s Kaveri Udyog is a proprietary concern of Smt. Tanuja Sushil, daughter-in-law of Shri Satish Kumar Sushil. M/s Sandeep Trading Company is owned by Shri Sandeep Kumar Chandra, sister-in-law of Shri Satish Kumar Sushil. M/s K.S. Graphics is owned by Shri Kuldeep Singh. The operations of these 4 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese units which included purchase files for various years, sales bills, bank receipts, job work challans, income tax returns etc. In these circumstances, we find that if the proposal is made to discount their legal existence for the purpose Central Excise levy and to take the main appellant as the legal entity behind all excisable operations, then it is necessary to issue notice, with allegations/evidences, to these purported dummy units also. These units are having legal existence with reference to other statutory authorities. It is all the more reason to put them in notice as their existence as an independent units is being questioned. 4. We note none of these units were issued with show cause notice before deciding the case. It is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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