2005 (7) TMI 198

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....ran, Member (J)]. - Both these appeals arise from OIA Nos. 154 & 155/2001-C.E., dated 23-8-2001. The department has proceeded to club the clearances of two units and demanded duty on the ground that both the units are common and one and the same. The assessees are manufacturing "Activated Bleaching Earth" and "Activated Carbon". The duty had not been paid on these items for the period 1993-94 to 1....

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....at the officials had visited the factory and had seized the records and, therefore, they are aware of the manufacture of the activated bleaching earth and hence, the demands are barred by time. On a specific query from the Bench to produce any evidence on this contention, the appellants could not produce any evidence. 3. On a careful consideration, we are not agreeable to hold the demands to be....

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....e clearances of the assessee with the clearances of Sree Bhavani Minerals. The Show Cause Notice has been issued only to the assessee. No Show Cause has been issued to Sree Bhavani Minerals. The assessee had clearly stated before the authorities that both the units are separate with their own machinery, Sales Tax Registration and wherewithal for producing the goods. They have also contended that t....

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....ering the separate Sales Registration and factory being in existence, is not sustainable in law. This finding is set aside. 6. Insofar as the plea that the department was aware of the production of Activated Bleaching Earth as they had visited the factory is not supported by any evidence. The SDR has produced the Tribunal ruling holding the Activated Bleaching Earth to be dutiable. The assessee....