SUPER STAR Vs. COMMISSIONER OF C. EX., CALICUT

JUDGEMENT

(1.) SHOW Cause Notice proposing clubbing the value of clearance for disallowing the benefit of Notification Nos. 1/93 and 16/97 as amended and determining the duty amount along with penalty and confiscation of Plants and Machinery under Rule 173Q(2) was issued to (1) M/s. Super Star, Trichur (2) M/s. Five Star, Trichur (3) Shri P.J. Saju, Managing Partner, M/s. Super Star (4) Shri P.K. Jose, Partner, M/s. Super Star (5) Shri P.J. Seejo, Managing Partner, M/s. Five Star (6) Smt. Philo Jose, Partner, M/s. Five Star, on the ground that : -

(2.) FURTHER Show Cause Notices were issued to M/s. Super Star and M/s. Five Star for subsequent period on the ground that value of clearance of both the units had to be clubbed together for the purposes of assessment.

(3.) THE Commissioner after considering the material before him found : -