TaxTMI 
TaxTMI 
2023 (3) TMI 1070
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.... equal sharing, the clearance of M/s. Himalaya Engineers and Manufacturers is required to be included in the value of M/s. Himalaya Equipments and consequently, exceeding the eligible limit of SSI exemption under notification no. 8/2003-CE, the appellant is liable to pay the excise duty. Being aggrieved by the Order-In-Original, the appellant filed the present appeal. 02. Shri Amal Dave, learned counsel appearing on behalf of the appellant submits that it has been admitted in the adjudication order that the appellant and M/s. Himalaya Engineers & Manufacturers have separate registration, bank account and all other registrations and licenses with various government authorities and despite this position, the value of M/s. Himalaya Engineers ....
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....ly considered the submissions made by both the sides and perused the records. We find that in the present case, the limited issue is that whether the value of M/s. Himalaya Engineers and Manufacturers can be clubbed with the value of the present appellant. To arrive at the conclusion it is necessary to examine the constitution of both the firms. We find that in both the firms, the partners are same which is detailed below:- The details of partners in M/s. Himalaya Equipments, 38/1, GIDC Estate, Dediasan, Mahsana are as under:- Sr. No. Name of the partner Contribution While creation 1 Shri Rameshkumar Chanduji Rajput 25% 2 Hitendra Narandas Patel 25% 3 Rajnikant Kantibhai Patel 25% 4 Amrutbhai Nenaji Solanki 25% The details ....
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....factories, or from a factory by one or more manufacturers, does not exceed rupees three hundred lakhs in the preceding financial year. From the above condition, it is clear that for the purpose of aggregating value of clearance under notification no. 8/2003-CE, the value of clearance of manufacturer must be taken for the clearance of one or more factories and as per Para 7, the aggregate value of clearance of excisable goods for home consumption by manufacturer from one or more factories should not be exceeded Rs. 300 lakhs in the preceding financial year. In the present case, as we have observed that the ownership of both the units i.e. M/s. Himalaya Equipments and M/s. Himalaya Engineers and Manufactures is with the same partners which i....
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....rly applicable to this case. It is his submission that the said Circular No. 6/92 dated 29-5-1992 is a direction issued under Section 378 and is applicable in all squares to this case. From the above observation of the learned Commissioner (Appeals) which is based on the circular No. 6/1992- dated 29.05.1992, it is absolutely clear that a firm consisting of certain partners having more than one factory, all these factories should of course be combined. In the said circular, the exception was carved out only in respect of companies on the ground that each company has a separate entity from the share holders. However, in the present case the entities are partnership firms under common partners has to be combined for the purpose of SSI exempt....