ARIJIT PASAYAT, J.

The Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short `CEGAT) by the common impugned judgment held that there was no inter-dependence so far as the respondent No. 1-company and respondent Nos. 2-4 companies are concerned.

2. Background facts in a nutshell are as follows:

Respondent No. 1- M/s. Modi Alkalies & Chemicals Ltd. (in short `MACL) is engaged in the manufacture of caustic soda of which Hydrogen gas is a by-product. The Central Excise Authorities noticed that in reality MACL was engaged in the manufacture of Hydrogen gas falling under sub-heading 2804.90 of the schedule of the Central Excise Tariff Act, 1988 (in short `Tariff Act). But with a view to evade payment to excise duty it floated three front companies, namely, respondent Nos. 2 to 4 i.e. M/s. Mahabaleshwar Gas & Chemicals Pvt. Ltd. (for short `MGCPL), Shri Chamundi Gas and Chemicals Pvt. Ltd. (for short `SCGCPL) and M/s. Nippon Gas and Chemicals Pvt. Ltd. (for short `NGCPL). All the three front companies were in vicinity of the factory of MACL. What in reality happened was that through pipelines Hydrogen gas was sent to the three front companies for compressing and bottling