TMI Blog1987 (2) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Gouri Shankar Murthy, Member (J)]. - The issues that arise for consideration in this Appeal are as to whether :- (a) the Appellant and M/s. Perfect Agencies are two different entities; (b) if not, the value of clearances effected by both of them during the years 1982-83 and 1983-84 should be clubbed for the determination of Appellants eligibility to the benefit of Notifications Nos. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncies, in the premises of the appellant, (iii) the ineligibility of the appellant to the benefit of the aforesaid notifications, once the quantities manufactured by both the appellant as well as M/s. Perfect Agencies are aggregated, and (iv) contravention of various rules, and requiring the appellant to show cause as to why duty in the amounts specified for the aforesaid years should not be re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tributable to M/s. Perfect Agencies - an independent partnership concern - who had merely leased the premises of the Appellant between 1-12-1982 to 31-3-1983 and 15-8-1983 to 31-3-1984. The goods manufactured by them should have been assessed in their hands and when, once it is so done, the appellant would be well within the exemption limits and, in consequence, the demand for duty would abate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (ii) from any factory, by or on behalf of one or more manufacturers, had exceeded rupees twenty-five lakhs in the preceding financial year. It is quite evident that by virtue of the aforesaid clauses, the two notifications fixed two ceiling limits, one for the manufacturer and the other for the factory. Even if one of these ceiling was crossed, the exemption became inadmissible irrespecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be fastened with the liability even in respect of the goods manufactured and cleared by M/s. Perfect Agencies. During the hearing before us, the learned representative of the department saw the force in this point and he suggested that the matter may be remanded to the Additional Collector for allocation of the duty liability between the two manufacturers. We agree with him. 7. In the consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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