2003 (9) TMI 610

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....he Appellant. Shri J.R. Bhatt, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents herein, who are registered for the manufacture of textile hose pipes falling under chapter heading 59.07 of the schedule to the Central Excise Tariff Act, 1985, cleared part of their products to one M/s. Fibrotex who carried out rubber lining on the hose pipes rec....

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....is a dummy unit of the respondents and that the transactions of the units are not at arms length. The Commissioner (Appeals) rejected the appeal of the department, holding that there was no evidence to club the clearances of both the units existing as distinct SSI units; hence this appeal by the Revenue. 2. We have heard both sides. There is nothing on record to substantiate the plea of th....