2018 (9) TMI 26

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....does not debar clubbing of turnover and it is also observed that there is no allegation that the SSI units were dummy units and allowed the appeal. 3. Learned Counsel for the respondent has submitted that in this appeal the issue is regarding interpretation of Board's circular No.6/92 dated 29.5.1992 and as per Section 35 (L) of Central Excise Act, 1944, the appeal would lie before the Hon'ble Apex Court. To support the aforesaid, he has drawn our attention to the order dated 9.7.2018 passed in Central Excise Appeal No.5 of 2015 in the case of Commissioner, Customs, Central Excise & Service Tax, Indore Versus M/s. Indore Steel Casting Private Limited and submitted that this appeal be disposed of on the same terms. Order dated 9.7....

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....05) ELT 107 (Gujarat); and other decisions (1) Commissioner of Central Excise, Chennai-II v. Vadapalani Press & others reported in 2014-TIOL-2208-HC-MAD-CX, (2) Commissioner of Central Excise, Panchkula v. Special Machine reported in 2009 (242) ELT 330 (P&H), appeal to Supreme Court was dismissed as withdrawn reported in 2011 (263) ELT A74 (SC), (3) Commissioner of Customs & Central Excise, Goa v. Primella Sanitary Products (P) Limited reported in 2002 (145) ELT 515 (Bombay), appeal to Supreme Court dismissed as withdrawn reported in 2003 (151) ELT A299 (SC), (4) Commissioner of Central Excise, Ludhiyana v. A.S.T. Paper Mills Limited reported in 2008 (227) ELT 189 (P&H) and (5) Commissioner, Central Excise & Service Tax, Ahmedabad-III v. Pr....