2007 (8) TMI 286

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.... Dr. M.K. Rajak, SDR, for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order per Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeals. The issue is clubbing the clearances of two units M/s. Tightwell Fastners, the respondent herein and M/s. Nitin Steels. The proposal to club the clearances w....

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....challenged by the Revenue, has attained finality. As a consequence, the clearances of M/s. Nitin Steels cannot be clubbed with clearances of the present respondent, thus frustrating the Revenue's case. For the above proposition, we seek reliance from the Tribunal's order in the case of M/s. Elemec Industries v. CCE, Pune [2003 (158) E.L.T. 595 (Tri.-Delhi)]. 3. In any case, we find that Commiss....