TMI Blog2010 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The Appellate Tribunal restored the order of the Adjudicating Authority in this relevant direction. The assessee has already paid the amount of duty and penalty as confirmed by the Adjudicating Authority. – Held that: - the corrigendum dated 29.9.1999 issued by the Superintendent (Adjudication) was valid and the Adjudicating Authority has rightly clubbed the clearance of goods of both the assessee's firms as well as M/s Prominent Engineering Works, for the purpose of levy of duty, which was correctly confirmed by the Appellate Tribunal - 99 of 2006 - - - Dated:- 5-5-2010 - CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Gurpreet Singh, Senior Standing Counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e firms are manufacturing/clearing the products by the same brand name of "Dominant" in the same premises, having common management. Therefore, a show cause notice dated 18.6.1998 was issued, as to why the central excise duty alongwith interest be not recovered, penalty be not imposed and the stitching machines of the same brand name be not seized. 3. Subsequently, in pursuance of show cause notice, a corrigendum dated 29.9.1999 was also issued to the assessee for clubbing the clearance of the goods on the ground that both the units belong to same persons and they had common machinery, staff and office premises etc. 4. In the wake of the show cause notice, the assessee filed the reply and explained that the brand name of "Dominant" belo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods under the brand name of another unit are proved. Therefore, the Appellate Authority accepted the appeal of the revenue and enhanced the amount of duty to Rs.11,79,855/- and penalty from Rs.8000/- to Rs.1 lac, vide order dated 22.2.2002 (Annexure P2). 7. Aggrieved by the order (Annexure P2), the assessee filed the appeal, which was accepted by the Customs, Excise and Gold (Control) Appellate Tribunal, vide impugned order dated 10.10.2002 (Annexure P3). The rectification application filed by the revenue was dismissed by the Appellate Tribunal, vide order dated 25.7.2003 (Annexure P4). 8. Again, the revenue did not feel satisfied with the impugned order (Annexure P3) and filed the present appeal, which was admitted to consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M/s Deora Engineering Works and M/s Prominent Engineering Works are constituted by the common partners/members of the same family, having common management, accounts etc., manufacturing and clearing the goods from the same premises, so, the Adjudicating Authority has correctly ordered the clubbing of the clearance of the goods for the purpose of levying tax, in pursuance of corrigendum dated 29.9.1999, which was rightly confirmed by the Appellate Tribunal and no interference is warranted in this relevant connection. In this regard, he has placed reliance on judgment of the Hon'ble Supreme Court in case Commissioner of Central Excise, New Delhi v. Modi Alkalies Chemicals Ltd. and others (2004) 7 Supreme Court Cases 569. 11. Having rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority wrongly clubbed the clearance of the goods of both the firms, are not only devoid of merit but misplaced as well. 15. Possibly, it cannot be denied that the Hon'ble Apex Court in case Pahwa Chemicals Pvt. Ltd. v. Commissioner of Central Excise, Delhi 2005 (181) E.L.T. 339 (SC) and this Court in CEA No.5 of 2005 titled as "Commissioner of Central Excise Commissionerate, Delhi-IV v. M/s Orient Steel Industries" decided on 11.2.2010, have categorically held that "the Superintendent is officer of the department and had jurisdiction to issue show cause notice". Therefore, the contrary argument of learned counsel for the revenue that the Superintendent was not competent to issue corrigendum dated 29.9.1999, is not tenable. 16. Now adve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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