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2017 (10) TMI 3 - CESTAT NEW DELHISSI exemption - clubbing of clearances - natural justice - non-production of required documents by appellants - Held that: - it appears that both the units have no independent plant and machinery and were totally inter-dependent on each other for manufacturing its product including voltage stabilizers in complete form. M/s. Powerkon System Ltd. has no electricity connection and borrow the power from M/s. Servokon System Pvt. Ltd. but without making any payment of the bill. Labour in both the units were common. Godown was also common - the department by the impugned order has clubbed the clearance of M/s Servokon Systems Pvt. Ltd. and M/s. Powerkon Systems Pvt. Ltd. by denying the exemption as per notification. In the peculiar facts and circumstances of the case, same appears reasonable. Clandestine removal - Held that: - kaccha challans were recovered. Goods were seized which were not mentioned in the stock register. In fact, there was no stock register. After making the verification and statement from the buyers and by clubbing the material the department has issued Show cause notice and demanded the duty. In the peculiar facts and circumstances of the case, same appears reasonable - demand upheld. Appeal dismissed - decided against appellant.
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