2014 (12) TMI 1087

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....1989 visited the factory premises of M/s. Mercury Fire Works Industries, M/s. Saraswathy Fire Works, M/s. Bannari Amman Fire Works and M/s. Universal Fire Works all are situated at Sivakasi engaged in the manufacture of fireworks classifiable under sub-heading 3604.10 of the CETA, 1985. It was found that one Smt. Madana and her husband Shri A. Ramamoorthy are controlling the four units. The central excise officers were of the view that the said units are not eligible to avail SSI exemption benefit under Notification No. 175/86-CE dated 1.3.1986 individually. Show Cause Notices were issued demanding duty for the period from September 1990 to December 1992 and proposing to club the clearances of all the four units and to deny the benefit of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion of the evidence concludes that the cases fall within the ambit of the cited judgements, then the appellant's case is required to be considered in that light subject, however, with regard to payment of duty no clandestine removal without payment of duty. For the reasons indicated, the impugned order is set aside and the matter remanded to Commissioner for de novo consideration. The appellants shall be heard in the matter and the Commissioner shall discuss every piece of evidence in the light of law laid down and pass a speaking order. 4. From the aforesaid Final Order, it is seen that the Tribunal had already allowed the appeals by holding that the units are independent and the benefit of exemption Notification is required to be extend....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;              I observe from the case records that the Additional Commissioner has discussed all the evidences in the light of law laid down with regard to clubbing of clearances of various units for the purpose of reckoning the exemption limit and the law laid down in respect of partnership with regard to clubbing of clearances. As directed by the Hon'ble CEGAT the Additional Commissioner has considered all the evidences and held that the 4 units were holding valid SSI Registration certificate, they were independent entities, there was no evidence for mutuality of interest and free financial flowback between these units. However, the department has come in appeal on the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ex. Chandigarh Vs. M/s. Paper Packaging Ind. 1988 (38) ELT 340 are out of context and not relatable to the facts of the case. Similarly, in view of the law laid down by the Hon'ble CEGAT, Bangalore in the case of DBK Engineers Pvt. Ltd. and by the Hon'ble Tribunal madras in the case of Sree Andal & Co. the case laws relied upon by the Department in the case of L.R. Ind. Vs. CCE Pune, 1999 (114) ELT 550, CCE, Pune Vs. Elemec Ind. 2000 (120) ELT 198, HT Bhawani Chemicals P. Ld. Vs. CCE, Barodi 1997 (92) ELT 502 Lubricare Relays Ltd. Vs. CCE, 2000 (125) ELT 904 relating to common raw material procurement, free transfer of funds inter - se between the units common Head Office facilities, common marketing strategy, exchange of raw materials fr....