2017 (4) TMI 373

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....oint Commissioner (AR), for the Appellant. None, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Original No. 29/ASR/2004-ADJ, dated 22-9-2004 passed by the Commissioner of Central Excise, Pune-III. 2. None appeared on behalf of the respondent. Since the appeal is of 2005, we take up the appeal for disposal....

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....neering Company (TEC) Talab Trust Rs. 3.5 lakhs 4. Royal Radiators Osman Haji Ali Talab Iqbal Osman Talab Mrs. Razia Ahmed Ms. Shehnaz Osman Talab Rs. 8.45 lakhs 5. Kondwa Engineering Works (KEW) Osman Haji Ali Talab Iqbal Osman Talab Ms. Shehnaz Osman Talab Rs. 8 lakhs 6. Kondwa Agro Industries (KAI) Iqbal Osman Talab Rs. 3.5 lakhs 7. ....

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.... manufacturing raw materials and finished goods were sold directly to their respective customers. He has recorded that all the goods are as per order placed by the customers of each unit. The adjudicating authority has recorded a clear findings that the units are independent and hence clubbing of clearance of the units physically manufacturing cannot be accepted. These factual positions not contro....