2018 (8) TMI 881

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..... ent case. There also the clearances of the other units were sought to be clubbed with the clearances of M/s Garg Industries and the Tribunal by taking note of the fact that the notice has not been issued to the other units, set aside the confirmation of demands - In the present case also admittedly the notice does not stands issued to the other four units, whose clearances sought to be clubbed in the clearances of M/s D. P. Garg & Co. Appeal allowed - decided in favor of appellant.
Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Harsh Khanna, Advocate & Shri Amit Tanwar, Advocate, for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa All .....

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..... D. P. Garg & Co. We also find that earlier to the present Show Cause Notice, identical Show Cause Notices were issued to M/s D. P. Garg & Co. and the other units, whose clearances were sought to be clubbed with the clearances of M/s D. P. Garg & Co., approached the Hon'ble Allahabad High Court and subsequently Hon'ble Supreme Court to air their grievance, they have not been served with the notice for clubbing their clearances with the clearances of M/s D. P. Garg & Co. Before Hon'ble Supreme Court, Revenue sought to withdraw the Order-in-Original passed in the earlier Show Cause Notices, which permission was granted by the Hon'ble Apex Court. 3. It is also seen that the identical set of proceedings were initiated against Garg Industries s .....

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..... liances reported in 2001 (131) ELT 271 & SKN Gas Appliances reported in 2000 (120) ELT 732. In view of this, the impugned order is not sustainable. The same is set aside. The appeals are allowed. The Misc. Applications." 4. Ld. Advocate appearing for the respondent submits that identical circumstances are involved in the present case. Apart from that the Revenue in the same assessee's case has withdrawn the earlier Order-in-Original passed for the earlier period before the Hon'ble Supreme Court. The above referred order of the Tribunal passed in the case of M/s Garg Industries, consequently, covers the issue. 5. We note that admittedly the proceedings were not initiated against the other units, whose clearances are sought to be clubbed w .....

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