9911796707
TMI Blog1997 (5) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Central Excise and Gold (Control) Appellate Tribunal. The Tribunal found that the show cause notices issued to the assessees (appellants) did not clearly indicate how the demands for excise duty had been worked out nor was there any indication of the source from which the figures had been compiled. The liability proposed to be fastened being large, it was found necessary to clearly i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, upheld by the Tribunal, that the seven units which are the appellants before us "are only a corporate facade although registered with the various authorities with a view to camouflage their actual identity and thereby avail of the exemption which, otherwise, would be inadmissible to them". The Tribunal failed to give due attention to the fact that the Collector had confirmed, in the sum of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the order of the Tribunal under appeal is set aside. The matters shall go back to the Commissioner, Pune, to hear and decide the show cause notices afresh. The parties shall be at liberty to file additional documents, if they so chose. It is made clear that the remand is now unlimited and the matters shall be decided without reference either to the order of the Tribunal under appeal or the earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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