2000 (6) TMI 234

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....ubbed as a single unit. 2.  The matter was heard on 26-4-2000. Shri Satnam Singh, SDR, submitted that the adjudicating authority had come to a finding that the full control of all the units rested with the two brothers and that the evidence led by the Department clearly pointed out direct mutuality of interest in both financial and managerial aspects among the Bhatewara family. Ignoring these clear findings, he had passed a contrary order. The adjudicating authority had summarised the evidence showing a relationship involving mutuality of interest, extra commercial financial involvement and unilateral managerial control over all the four units. Even then, the learned SDR submitted, the adjudicating authority had ignored the evidence a....

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.... order. We find that after posing the issues for his consideration in para 31 of his order, the learned Collector of Central Excise; Pune, had without discussing the facts and evidence, proceeded in paras 32 and 33 of his order to draw conclusions from the judgments to which his attention had been drawn by the noticees. It is further seen that the factual position as summarised in paras 34 and 35 is not consistent with his findings in para 39 of the order. 4. In para 34 of the adjudication order, it is observed that in practice the full control of all the units rested with the two brothers and the evidence led by the Department clearly pointed on direct mutuality of interest in both financial and managerial aspects among the Bhatewara....

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....eparate, but when the facts and circumstances are seen in totality seemingly distinct and separate units may turn out to be one common manufacturing entity. While the financial flow back could be one of the important considerations, it could not be made the sole basis for arriving at the decision, this way or that way. While the determining factor for clubbing of clearances is the true nature of relationship as between different units, the facts and circumstances of each case had to be appreciated. On the basis of the specific facts in a particular case, after the conclusions have been drawn, the case law could be cited to support the conclusions; but such a matter which largely depends upon the facts and circumstances relevant to the iss....