2005 (2) TMI 294

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....ajaj, Member (J)]. - Both the appeals have been directed by the Revenue against the common impugned order-in-appeal of the Commissioner (Appeals) who had reversed the order-in-original and dropped the duty and penalty against the respondents. 2. We have heard both sides. From the record, we find that the adjudicating authority had clubbed the clearances of the respondents-firm with that of firm....

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.... can be ordered, only if one unit is the principal unit while the other is a dummy one which had been floated with a view to camouflage the clearances of the principal unit. The duty in that event can be only demanded from the principal unit and not from both the units. Where the duty has been demanded from both the units, it would rather lead to an inference that the Revenue has recognized implic....