2007 (4) TMI 66

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....als arise out of three separate adjudication orders passed by the Commissioner of Central Excise, Raigad, confirming duty demands and imposing penalties as detailed in the annexure to this order. 2. The brief facts of the case are that the assessees had filed income-tax returns claiming exemption from payment of income-tax under the provisions of Section 80IA/80IB of the Income-tax Act, 1961 du....

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....e cleared by the assessees to the power plant without payment of duty, the department was of the view that the assessee was required to pay duty on all such clearances. On the above basis, show cause notices proposing recovery of duty together with interest and proposing imposition of penalty were issued to the appellants, and adjudicated by upholding the charges in the show cause notices. Hence t....

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.... judgment in the case of Grauer & Weil (India) Ltd. v. CCE, Baroda, 1994 (74) E.L.T. 481 (S.C.), in which the Supreme Court has clearly held that two units belonging to the same company, situated on a common plot of land, where goods manufactured by one unit forming input of the other unit and removed from the first unit shows it for captive consumption, are to be treated as one factory. In the pr....