Commissioner of Central Excise, Coimbatore Vs. M/S. Karpagam Switch Gears - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Apr-13-2009 |
| E/87/02/MAS |
| HONB’E MS. JYOTI BALASUNDARAM, VICE PRESIDENT & HON’BLE MR. P. KARTHIKEYAN, MEMBER (TECHNICAL) |
| Commissioner of Central Excise, Coimbatore |
| M/S. Karpagam Switch Gears |
| For the Appearing Parties: V.V. Hariharan, JCDR, Janardhanan Pillai, Consultant. |
jyoti balasundaram this is an appeal filed by the revenue. when the case was called both sides submitted that vide final order no.500/05 dated. 23.3.05, this tribunal had set aside the impugned order in an appeal filed by m/s. karpagam switch gears on the ground that the demand by clubbing clearances of a few other units with those of m/s. karpagam switch gears had been raised without putting the other units on notice of their being treated as dummy. in the circumstances, the appeal filed by the revenue against the impugned order, we find, is not sustainable. we, accordingly, reject the appeal. (dictated and pronounced in open court)
Jyoti Balasundaram
This is an appeal filed by the Revenue. When the case was called both sides submitted that vide Final Order No.500/05 dated. 23.3.05, this Tribunal had set aside the impugned order in an appeal filed by M/s. Karpagam Switch Gears on the ground that the demand by clubbing clearances of a few other units with those of M/s. Karpagam Switch Gears had been raised without putting the other units on notice of their being treated as dummy. In the circumstances, the appeal filed by the Revenue against the impugned order, we find, is not sustainable. We, accordingly, reject the appeal.
(Dictated and pronounced in open court)