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TMI Blog2018 (8) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Commissioner. 2. After hearing both the sides, duly represented by Shri Harsh Khanna & Shri Amit Tanwar - Advocates appearing for the appellants and Shri Rajeev Ranjan - Additional Commissioner appearing for the Revenue, we note that the M/s D. P. Garg & Co. is engaged in the manufacturing of Door Hinges. After making certain investigations Revenue entertained a view that the clearances of other four units, who are also engaged in the manufacture of Door Hinges is required to be clubbed with the clearances of M/s D. P. Garg & Co., who were availing the benefit of SSI Exemption Notification. Accordingly, proceedings were initiated against M/s D. P. Garg & Co. vide Show Cause Notice dated 21/02/2008, proposing to club the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 30/03/2009, the petitions stands disposed of with liberty to the Revenue to take further action, if any, in accordance with law. 4. After the above order of the Hon'ble Supreme Court, Revenue issued an "Addendum" dated 16/09/2011 to the Show Cause Notice, which had already been adjudicated by the Commissioner and which order of the Commissioner has already been withdrawn by the Revenue before the Hon'ble Supreme Court. The said Addendum was issued including the names of the other four units, who were not a party in the first Show Cause Notice and the subsequent Adjudication Order. On the basis of the said Addendum, the Commissioner passed an order, confirming the demand and imposed penalties upon all the appellants. The said order of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o far the said three parties are concerned. Accordingly, we set aside the impugned Order-in-Original dated 31/03/2013." 6. As is seen from above, a view stands taken by the Tribunal that once an Order-in-Original is withdrawn, the Show Cause Notice, which had already merged with the Order-in-Original, is no longer available, in which case the Addendum subsequently issued by the Revenue and adjudicated upon cannot be held to be in accordance with law. In as much as, in the identical set of facts and circumstances the Tribunal has already set aside the confirmation of demands against the appellants. We, by following the same set aside the impugned order and allow all the appeals, by setting aside the confirmation of demands as also impositio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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