2005 (6) TMI 171

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....Member (J) (Oral)]. - This appeal arises from OIA 19/2004-C.E., dated 18-3-2004 by which the Commissioner has upheld Deputy Commissioner's Order clubbing the clearances of the appellant-factory along with the clearances of M/s. Nutrine Confectionery Company Ltd., solely on the ground that the appellant is a subsidiary company. On this ground, the Commissioner has upheld the denial of the benefit o....

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....CCE & Vice Versa (Final Order Nos. 96-100/2005, dated 12-1-2005) [2005 (183) E.L.T. 385(T)]. 2. Learned Counsel points out that the Commissioner has misapplied the Apex Court judgment rendered in the case of CCE, Bangalore v. Gammon Far Chems. Ltd., 2003 (152) E.L.T. 28 (S.C.) as in the said case, the notification 85/85-C.E. required the clubbing of all the units and if a subsidiary had manufac....