2018 (9) TMI 375

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....jan, Additional Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The above stated appeals are taken together for disposal since they are arising out of Order-in-Original No. 09/Commr./Meerut/2015 dated 26/03/2015 passed by Commissioner of Customs, Central Excise & Service Tax, Meerut. 2. After hearing both the sides duly represented by Shri Anurag Mishra with Ms Pragya Pandey learned Advocates appearing on behalf of the appellants and Shri Rajeev Ranjan learned A.R. appearing on behalf of Revenue, we note that all the appellants were issued with a common show cause notice dated 16.12.2010 wherein revenue had proposed to deny the benefit of SSI Exemption under Notification No.08/2003-CE dated 01.03.2003 to the manu....

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....onsequence of the said directions the impugned order was passed. We note that the learned Original Authority has clubbed the clearances on the ground that all the units were run by the same family members and the Books of Accounts are maintained by a accountant in one common office and therefore, he has denied the benefit of the said Small Scale Exemption to the manufacturer appellants and confirmed duties against individual appellants and further stated that individual appellant was a unit of one of the appellants namely M/s Associated Engineering Projects. 3. We note that the learned Advocate for the appellants have argued that the conclusion drawn by the Original Authority is that all other units are dummy to M/s Associated Engineerin....