2002 (8) TMI 655

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....for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeals taken up for disposal with the consent of both sides, after waiving deposit. 2. Nitin Steels of which the proprietor is Rekha Singhal and Tighwell Fasteners the proprietor is J.N. Singhal, both manufacturer bolts and studs. The notice issued to these concerns and to thei....

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....t the order of the Commissioner (Appeals) dismissing the appeals for failure to deposit the duty. 3. In each of these order impugned in the first bunch of appeals, the, Additional Commissioner has said that on the order to club the value of clearances of Nitin Steel and Tightwell Fasteners and ordered recovery of duty of excise of Rs. 17,10,260/-. He has thereafter imposed penalties on Nit....

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....ation. When confronted with this position, the departmental representative is unable to reconcile what appears to be the two contradictory stands. In the light of this, we are of the view that the ratio of the Supreme Court is squarely applicable to the facts before us. The basis for denial of the exemption to Tightwell Fasteners is only on the view that Nitin Steels is not a separately existing u....