2018 (3) TMI 1541

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate) - for the Revenue ORDER Per: Mrs. Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. We have accordingly heard the Id.AR for the Revenue and have gone through the impugned orders. Nobody appeared for the respondents. 3. It is seen that the original adjudicating authority vide his orders passed on the show ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncome Tax registration as well as sales tax registration. In the absence of any common funding, he held the two units to be separate independent units. For the above proposition, he relied upon various precedent decisions of the Tribunal as also of High Courts. For better appreciation, we reproduce the relevant paragraph from the order of Commissioner (Appeals) :- "In the light of case laws cit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces of the two partnership firms cannot be clubbed together. Therefore, the clearances of the two units shall be eligible separately for the benefit of exemption Notification No.8/2003 dated 01.03.2003. Therefore, I set aside the demand confirmed in the impugned order-in-original". 5. Revenue in their memo of appeal have not been able to rebutt the above finding of the Commissioner (Appeals) by....