2000 (11) TMI 191

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....: Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order of the Commissioner of Central Excise, Allahabad who has confirmed a duty demand of Rs. 21,21,385/- upon the appellants herein who are manufacturers of PP medicines falling under CET Sub-heading 3003.10, by denying them the benefit of SSI Notification 175/86 dated 1-3-1986 as amended and Notification 1/93 dated 28-2-1993....

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....in 1997 (94) E.L.T. 88 and M/s. Dawn Fire Works Factory and Others v. Commissioner of Central Excise, Madras reported in 1999 (31) RLT 104. 3. We see great force in the above submission. In the case of Ogesh Industries cited supra, it has been held that when a demand is raised by clubbing of the value of clearances of two units, and show cause notice has been issued only to one unit and not to ....