TMI Blog1993 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... lding that these are independent units. Secondly, it is contended that all four units are independent with separate manufacturing facilities etc. 2. On behalf of the Department it has been claimed that all the units are controlled by the same family consisting of the husband, wife and their children. They are located in the same compound and adjacent to each other. The goods were being previously sold under a common brand name and are even now being sold under the common code numbers. The entire funds for all the four units have been provided by the same family consisting of husband, wife and the children. Lastly, there was a common supervision and control over marketing. 3. As regards the common funding, it has not been denied that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revious classification etc. can be departed from. 6. The appellants have quoted various judgments of the Tribunal to show that commonness of Directors/Partners will not be sufficient for clubbing the clearance of various units. These pleas have been dealt with in detail in the Order-in-Original. The Collector has dealt with the judgment of Hon ble Supreme Court reported in 1989 (41) E.L.T. A105, wherein the appeal filed by the Collector of Central Excise (Appeals) Bombay against the decision of the Hon ble Tribunal reported in 1985 (22) E.L.T. 271 (T) was dismissed by the Supreme Court. The Hon ble Tribunal had held that a Public Ltd. Company and the Registered Partnership firm having same common Directors/Partners cannot be treated to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri H.C. Parikh, Director of M/s. Usha Thermosets Pvt. Ltd. and partner of M/s. Unique Resins Industries and M/s. Unibond Industries etc. is the head of family and who together with his wife and children has provided the funds i.e. the initial capital for all the four units. In his statement dated 24-11-1989 he has stated that he being the Director or Partner or one of the trustees in the following units was looking after the production and sales activities of each unit :- (a) M/s. Usha Thermosets Pvt. Ltd., Valsad (b) M/s. Unique Resin Industries, Valsad (c) M/s. Unibond Industries, Valsad (d) M/s. Unisets Industries, Valsad (e) M/s. Unipal Industries, Valsad (f) M/s. Uniplast Industries (Trading Unit), Valsad. [(a) to (d) fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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