1999 (5) TMI 244

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....dents. [Order per : P.C. Jain, Vice President]. - Matter called. The respondent in Revenue's appeal M/s. Maganlal Nandlal & Sons has not appeared nor any one on their behalf. In fact notice of hearing has been returned undelivered by the postal authorities with some illegible remarks. 2.  Ld. SDR Shri A.K. Agarwal points out that this is a case of clubbing in which it is proposed by ....

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....me premises, used all the facilities in common and were also managed by the same persons namely family members i.e. father and sons. In other words, the Revenue now seeks in its appeal to club the clearances of all the three firms as mentioned above. But appeal has been filed by the Revenue only against one firm, i.e. M/s. Maganlal Nandlal & Sons, without impleading the other two firms namely S.K.....