2008 (9) TMI 60

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.... for the Appellant. S/Shri P.S. Patwalia, Sr. Advocate, Devashish Bharuka, Aman Preet Singh Rahi, Advocates, for the Respondent. [Order]. - Revenue has filed the present appeals under Section 35L(b) of the Central Excises & Salt Act, 1944 (for short, 'the Act') against the Final Order Nos. A-383-384/KOL/2002, dated 18-2-2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, ....

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....he units as two separate units. 3. Earlier, proceedings were initiated against the respondent No. 1 by issuing show cause notice on the ground that M/s. Shakti Tubes Ltd. and M/s. Shakti Steel Pipes are one and the same entity and the central excise Registration issued to M/s. Shakti Steel Pipes was proposed to be cancelled. The said show cause notice culminated into the order passed by the adj....

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....vanized pipes instead of paying the duty on black pipes. Commissioner, who is the adjudicating authority, confirmed the demand raised in the show cause notice, which was later on reversed by the Tribunal by the order impugned before us by holding that both units are separate and independent. This is a finding of fact which does not call for any interference. Otherwise also, we are of the opinion t....