2003 (2) TMI 270

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....P. Devaladu, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Both these appeals are taken up together as they arise from the same impugned order passed by the authorities below by which the demand of duty of Rs. 21,254/- and Rs. 4,445/- along with penalty of Rs. 2,000/- and Rs. 1,000/- on M/s. Sree Andal & Co. and M/s. Andal Tapes & Co. have been imposed on the grou....

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....gh the proprietor is a minor his work is being looked after by the father of the minor. Both the units have independent status before the Sales Tax, Income Tax and Central Excise authorities and before the banks. The accounts in respect of two units are separate, the building and machinery of the tape unit is owned by the appellant and has been leased to M/s. Andal Tapes & Company on rental basis.....

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....oth the units are situated in the same premises, yet they are separate and the entrance is by different gates. Merely because the father of the proprietor of M/s. Andal Tapes & Company is one of the partners in the other partnership firm is not sufficient to hold that the two units are in fact one and their clearances are to be clubbed. It has been repeatedly decided by various judicial pronouncem....