1989 (8) TMI 147

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.... for the Appellants. [Order].  - This is an appeal filed by M/s. Tamilnadu Mopeds Ltd., Guindy, Madras-32 against the order-in-original passed by the Assistant Collector of Central Excise, Madras II Division and issued from his File C.No. IV/16/186/86, dated 20-12-1988. The order-in-original was communicated to the appellants on 4-1-1989 and the present appeal was filed on 20-3-1989. Ap....

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....ely by asserting that the department kept the RT 12 assessment pending and that the classification list was only provisionally approved the department cannot choose to demand duty particularly in the light of all the facts being known to the department. Even the show cause notice lacks jurisdiction as Superintendent has issued the show cause notice as to why the permission given by a superior offi....

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.... of Central Excise, Cochin reported in 1983 (13) E.L.T. 1215 (CEGAT). In that it has been held that "clubbing of clearances of the aggregate value of goods cleared by the different and distinct companies cannot be clubbed-ownership no criteria. Notification 71/78 (now 83/873). Since the G.S.C. and the Kerala Ceramic Ltd. were two different legal entities, the fact that they were owned by the Gover....