2017 (3) TMI 863

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.... Advocate. Shri Pawan Kumar Singh. Superintendent (AR). ORDER The present appeal is filed by the appellant, M/s Atlantic Chemicals Industries, against Order-in-Appeal No. 80-CE/MRT-l/2007 dated 23/04/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-l. 2. The brief facts of the case are that the appellants were issued with two Show Cause Notices. Show Cause Noti....

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....ough said Show Cause Notice dated 17/04/1994  & demand of Rs. 6,24,499/- through said Show Cause Notice dated 30/10/1995. Both the above stated Show Cause Notice were adjudicated through common Order-in-Original No. 29-31/Jt. Commr./2005 dated 28/11/2005. The Original Authority has recorded in the said Order-in-Original dated 28/11/2005 that the M/s Foamsil Chemicals submitted reply to Show C....

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.... Authority has clubbed the clearance of three units whereas each unit is recognized as an independent unit in the eyes of law and the transactions among themselves are duly accounted for in the books of accounts and that the raw materials required for manufacture of final products were separately procured and the sale proceeds were also separately accounted for. It was further submitted before the....

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....Id. Commissioner (Appeals) and the same was also not be considered by the Id. Commissioner (Appeals). He further contended that due to said reasons the impugned Order-in-Appeal is bad in law. 4.  Heard the Id. Departmental Representative who has supported the impugned Order-in-Original & Order-in-Appeal. 5. Having considered the rival contentions and on perusal of records, we find that ....