9911796707
TMI Blog2024 (5) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... CHAND GUPTA, DIRECTOR, SHRI SURESH CHAND GUPTA, DIRECTOR VERSUS CCE ST, ROHTAK [ 2020 (7) TMI 291 - CESTAT CHANDIGARH] on the show cause notice issued for the period 2006 to 2012, wherein the Tribunal has held 'As per the CBEC Circular No.6/92 dated 29.5.1992, the Board has clarified that private limited companies are treated as separate, therefore, we have no hesitation to hold that both the units are separate units.' T he impugned order is not sustainable and requires to be set aside - Appeal allowed. - HON BLE MR. S. S. GARG , MEMBER ( JUDICIAL ) And HON BLE MR. P. ANJANI KUMAR , MEMBER ( TECHNICAL ) For the Appellants : Mr. Naveen Bindal , Advocate For the Respondent : Mr. Raman Mittal , Authorized Representative ORDER PER P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice issued earlier covering the period November 2006 to November 2011 was adjudicated by the Order-in-Original dated 28.02.2013. On the appeals filed by the appellant, this Bench of the Tribunal vide Final Order dated 19.12.2019 decided the case in favour of the appellant holding that the clearance of the appellant and M/s Noble Alchem Private Limited cannot be clubbed. In the present case, the show cause notice dated 09.05.2013 was issued covering the period April 2012 to October 2012 demanding central excise duty of Rs.18,53,921/-; the same was confirmed by the adjudicating authority vide Order-in-Original dated 31.03.2015; imposing equal penalty on the appellant under Rule 25 of the Central Excise Rules, 2002; penalty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent raw material which is separately stored, (v) both are having separate work force, (vi) both are having separate bank account and accountant to maintain record, (vii) both are having independent buyers and consideration have never flown from one company to another, (viii) money lended by one company has been returned, there is no diversion of funds and flow of funds from one unit to another unit, (ix) creation of the units were within knowledge of department since long back, (x) the appellant is availing benefit of SSI since its incorporation, (xi) shares holders of both the companies are same and common but not all (xii) directors of the are common but not all (xiii) the appellant is working in a separately demarcated portion. Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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