2011 (4) TMI 1113

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.... Central Excise duty of Rs. 31,20,998/- along with interest has been demanded and equal amount of penalty has been imposed on the appellants on the ground that the clearances made in the name of another unit, namely, M/s. C.M. Bright Bars Pvt. Ltd. also has to be added to the value of clearances of the appellants since both the firms have to be treated as one and the same.  Further, differen....

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.... Pvt. Ltd. and M/s. C.M. Alloys Pvt. Ltd. can be considered as separate units or both the clearances have to be clubbed.  Circumstances, under which such clearances can be clubbed has been dealt with in as many as decisions in the past. However, even though the appellants had made a submission that M/s. C.M. Bright Bars Pvt. Ltd. had separate land, factory premises, water connection, telephon....