1994 (5) TMI 117

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....s. Shri B.K. Singh, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Shri Gopal Prasad, learned consultant, submits that in the instant cases department has sought to club the clearances of B.P. Tin Factory and B.P. Oil Mills on the ground that both the factories are owned by the same person i.e. B.P. Tin factory is owned by B.P. Oil Mills Ltd. which is a Public Limit....

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....e hand and the appellants herein on the other hand, namely (i) letter dated 3-4-1979 from Superintendent of Central Excise, MOR-II, Agra to B.P. Tin Factory, (ii) letter dated 10-4-1979 from B.P. Tin Factory to the Superintendent of Central Excise , MOR-II in reply to (i) above, (iii) letter dated 19-4-1979 from Superintendent of Central Excise to B.P. Tin Factory, (iv) letter dated 26-4-1979 from....

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.... the department was aware of the ownership of B.P. Tin Factory by B.P. Oil Mills. He further points out that classification lists of the two units also give an indication that what were the commodities produced by each of the appellants in their respectives factories. On the basis of the aforesaid information, he submits that the larger period spelt out in Rule 10, as it existed at that time could....