2002 (10) TMI 185

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....es. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the present appeal the Revenue wants to club the clearances of M/s. Sethia Foods with the clearances of M/s. Sethia Sweet Products as both the Units belongs to one person. The Commissioner (Appeals) in the impugned order held that the Revenue failed to establish that both the factories belong....