2012 (11) TMI 861

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....lant. Shri Nitin Pathak, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of dues and penalties, we proceed to decide the appeal itself with the consent of both the sides. 2. After hearing both the sides, we find that the Commissioner has confirmed duty of Rs. 44,47,700/- against M/s. Chemicos, M/s. Mascoot Chem....

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....ts that prior to 1-1-2001, the two units were the proprietary units of the same manufacturer and as such, the clearances of both the units, if at all are required to be clubbed, only till 31-12-2000 and the duty to be calculated accordingly. However, he assails the said calculation also on the ground of time bar by submitting that the appellants were under bona fide belief that the two units, even....

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....tively in the same premises. In such a scenario, the quantum of such clearances are not to be excluded for the purposes of arriving at the clearance value. 5. As regarding the clubbing, though ld. Advocate fairly agrees that both the units were complete independent units but submits that prior to 1-1-2001, they belong to the same manufacturer and as such, in terms of the Notification, the ....