2018 (8) TMI 881

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....y represented by Shri Harsh Khanna & Shri Amit Tanwar - Ld. Advocates appearing for the appellants and Shri Rajeev Ranjan - Ld. Additional Commissioner appearing for the Revenue, we note that the M/s D. P. Garg & Co. is engaged in the manufacture of Door Hinges and were availing the benefit of SSI Exemption Notification. After making certain investigations, Revenue entertaining a view that the clearances of other four units, in the name and style of M/s Eurasia Doordevices Ltd., Modern Doordevices Pvt. Ltd., Reliable Yarn Twisters Pvt. Ltd. & Quede Exports Pvt. Ltd. who are also engaged in the manufacture of Door Hinges is required to be clubbed with the clearances of M/s D. P. Garg & Co. Accordingly, proceedings were initiated against them....

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....esulting in confirmation of demands. When the matter reached the Tribunal, the appeals were disposed of Final Order No. 51455-51456 dated 09/04/2015 and the confirmation of demand was set aside by observing that in as much as, Show Cause Notice do not stands issued to the other 6 units, whose clearances are sought to be clubbed with the clearances of M/s Garg Industries, the impugned orders cannot be upheld. For better appreciation of the reasoning of the earlier Bench, we reproduce the relevant paragraph from said order:- "For clubbing the different units for the purpose of SSI Exemption, the only requirement is that the units should be owned by one person and for this purpose, it is absolutely necessary that if the clearances of a Unit....