TMI Blog2005 (11) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... he Order passed by the Commissioner (Appeals) in OIA Nos. 108 and 10/2003-C.E., dated 11-8-2003. The findings recorded in Para 6.3 is extracted herein below :- "Hon'ble Tribunal, in the case of Indian Metal Industries v. Commissioner of Central Excise, Bhubaneswar, reported in 1999 (108) E.L.T. 593 (Tribunal), held that : "...we find that no doubt the galvanizing plant is common, but as the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other, and it is essential that there should be mutuality of interest as also common funding and financial flow back. No evidence was brought to our notice to prove that the sale proceeds of one unit were going to the account of the other unit or both the units were drawing upon funds from the same source. Even if funding is common, the flow back is essential to establish that one unit is a dum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CE Rules. There were no grounds made out in Show Cause Notice to club the clearances. There was no evidence of common funding, financial flow back or property sharing, neither has it been established that the other unit was dummy unit. Therefore, the Commissioner's reliance on the citations is correct and there is no infirmity in the order. He further relies on the ratio of the following judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit-2 and the Unit-2 has been floated as a dummy unit. However, there is no evidence produced to show that there is flow back of funds, common funding and sharing of property. Therefore, the Commissioner's Order is correct and proper in the light of the judgments noted. Unit-2 is in existence and is a registered unit being independently assessed and paying sales tax and other duties. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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