2006 (7) TMI 391

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....kar, Consultant, for the Appellant. Shri Y.S. Lomi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The revenue, being aggrieved with the order passed by the Commissioner (Appeals), has preferred the present appeal. 2. As per facts on record, proceedings were initiated against one M/s. Switching Electronics, a proprietary SSI unit registered with the Cen....

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.... sharing common store room, common office premises, common brand name, etc. In some cases inspection-cum-guarantee cards of both the units were sent by the same person and proprietors of both the units are real brothers and are residing in the same residential premises. Their buyers are common and appointment of dealers, pricing, marketing, etc. is handled by Shri A.K. Agarwal, proprietor of M/s. ....

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....e revenue's allegation of bifurcation of unit cannot be upheld. The appellate authority has further held that financial flow back is essential for reaching at a conclusion of clubbing of clearances of two units, which evidence is absent in the present case. We note that revenue in their memo of appeal has not produced any evidence on record to rebut the above finding of the appellate authority. Ho....