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TMI Blog2017 (12) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... to the proceedings which culminated in the impugned order, appellants have maintained that CHFE was actually existing and had provided documents like registration under the Companies Act as also with the Sales Tax and Income Tax Departments - non-issue of SCN to a dummy unit will undermine the entire proceedings - appeal allowed - decided in favor of appellant. - E/61/2009 - Final Order No.43228/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled was ineligible to the appellant and that the value of clearances of appellants should be clubbed with that of CHFE. Initial round of adjudication proceedings culminated in an order dt. 28.11.2006 wherein the original authority inter alia, demanded a sum of ₹ 6,11,421/- from the appellant and also imposed penalties under various provisions of law. On appeal, the Commissioner (Appeals) vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.11.2008 rejected the appeal and upheld the order of original authority. Hence this appeal. 2. Today when the matter came up for hearing, on behalf of appellant, ld.AdvocateShriRaghavendra B. Hamjermade oral submissions which can be broadly summarized asunder : (i) In the absence of issuance of SCN to M/s.Coimbatore Heavy Fab Engg. P. Ltd., the alleged dummy unit whose clearances were pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The appellants produced documents and evidences during proceedings before adjudicating and also appellate authority to establish the position that CHFE does exist. However, these evidences have not been considered. (v) The Commissioner (Appeals) has erred in brushing aside their plea that clearances of private limited company cannot be clubbed with that of a partnership firm. On this point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Sales Tax and Income Tax Departments. Appellants now contend that since no SCN was issued to CHFE that will vitiate the proceedings. They submit that this is the law as laid down by higher appellate courts in a number of decisions / judgments. We find merit in this argument. The decisions / judgments cited by the appellant do indeed lay down the ratio that non-issue of SCN to a dummy uni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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