TMI Blog2000 (11) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : J.H. Joglekar, Member (T)]. These two appeals arise out of the common impugned order passed by the Commissioner of Central Excise, Mumbai-III. They are, therefore, disposed of vide this single order. 2. In the show cause notice dated 8-9-1992, duty was demanded amounting to Rs. 4,81,293.73. Three grounds were given for this demand in the annexure to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of machinery at site. Therefore, the demand made in pursuance of this allegation cannot be sustained. 3. The second allegation in the annexure to the show cause notice is that M/s. Samarth Engineering Works engaged in the repairing of chemical equipment and in the process they had manufactured various articles and such articles were cleared without payment of duty. This is a bare statement w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of any commodity. In the absence of any such allegation, the mere work of repairing cannot attract duty. 4. The third allegation was that the contract was given by M/s. Indian Dye Stuff Industries to M/s. Industrial Engineering Services for doing lead bonding on M.S. cover. The show cause notice says that the cover was cleared by Industrial Engineering Services under cover of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be clubbed together to see whether the principal unit viz. M/s. Samarth Engineering Works had exceeded the limit prescribed on the value of clearance. 6. Shri Patwari showed us the annexures hereby the value of clearance of M/s. Samarath Engineering Works and M/s. Mulla Fabricators were counted together. In the absence of any specific allegation, in our opinion, the existence of some ..... X X X X Extracts X X X X X X X X Extracts X X X X
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