TaxTMI 
TaxTMI 
1999 (7) TMI 299
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....s and M/s. Deep Jyoti Paints and Chemical Corporation were not in existence prior to 22-6-1982 as manufacturing units. Therefore, their clearances had to be clubbed with the clearance of Deep Jyoti Paint Industries. 3. Ld. Counsel, appearing on behalf of the appellants, submits that the Collector of Central Excise, in the impugned order, wrongly held that M/s. Deep Colour Coatings and M/s. Deep Jyoti Paints & Chemical Corporation were not in existence prior to 22-6-1982 as manufacturing units. He submits that the appellants produced evidence to show that these units were manufacturing paints and varnishes prior to 22-6-1982. 4. He submits that M/s. Deep Jyoti Paint Industries was in existence since 1978 as a partnership firm....
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....llants with the direction by the jurisdictional Superintendent to submit the fresh ground plan showing the present position and the same was submitted subsequently on 4-9-1981. 5. In respect of Deep Jyoti Paints & Chemical Corporation, ld. Counsel submits that M/s. Deep Jyoti Paint Industries filed an application on 2-1-1982 for grant of S.S.I. Registration Certificate and in this application, they, specifically mentioned that they started the manufacturing activity from January, 1982. He further submits that the appellants obtained a No Objection Certificate on 5-1-1980 for the construction of a permanent structure in place of a temporary structure. Ld. Counsel also submits that the appellants, M/s. Deep Jyoti Paints & Chemical Cor....
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....he ground that M/s. Deep Colour Coatings and M/s. Deep Jyoti Paints & Chemical Corporation were not in existence, as manufacturing unit prior to 22-6-1982. 10. The contention of the appellants is that M/s. Deep Colour Coatings came into existence as a partnership firm in the year 1981 and started manufacturing paints and thinners. M/s. Deep Colour Coatings, vide letter dated 20-7-1981, forwarded a copy of the licence agreement along with the ground plan of the unit to the jurisdictional Superintendent of Central Excise and in this letter, it was duly mentioned that plot No. 33 of M/s. Deep Jyoti Paint Industries is being devided into two portions as 33A and 33B and portion 33B is being allotted to M/s. Deep Colour Coatings and this ....
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.... fact that M/s. Deep Colour Coatings was not in existence, as a manufacturing unit before 22-6-1982, as held by the ld. Collector in the impugned order. 11. In respect of M/s. Deep Jyoti Paints & Chemical Corporation, the appellants, vide letter dated 2-1-1982 applied to the Industries Department for issuance of S.S.I. Registration Certificate and the same was granted on 18-1-1982. The appellants also obtained No Objection Certificate on 5-1-1980 for the construction of permanent structure in place of temporary structure, which was in existence at the site. The specific plea made before the adjudicating authority, by the appellants, was that the appellants started their manufacturing activity without the aid of power in the year 197....