TMI Blog1999 (2) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Central Excise, Bombay that the value of the clearances of their loan licencee could not be clubbed with the clearances effected by them. The adjudicating authority, the Asstt. Collector of Central Excise had confirmed the demand of central excise duty of Rs. 90,351.37 and had imposed a penalty of Rs. 1,000/-. On appeal, the Collector of Central Excise (Appeals), Bombay observed that both M/s. Cyto Pharmaceuticals and Group Pharmaceuticals were two independent manufacturers and the value of the clearances effected by M/s. Group Pharmaceuticals from their own factory could not be clubbed with the value of the clearances made by M/s. Cyto Pharmaceuticals for the purposes of Notification No. 175/86-C.E. In the appeal filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25-8-1989 and any clearance by the manufacturer (the loan licencee in this case) either from their own factory or any other factory shall be at full effective rate of duty. Therefore, the Asstt. Collector had correctly confirmed both demands and the Collector of Central Excise (Appeals), Bombay erred in allowing the appeal and in setting aside the Asstt. Collector s order dated 15-10-1990. 2. When the matter was called, none appeared for the respondents. We find that at no stage, the respondents had appeared although the matter had come up earlier on several occasions. As the matter is very old in which the show cause notice was issued in the year 1990, we are proceeding to deal with the matter on merits after hearing Shri K. Shiv Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein it had been recorded as under :- They have already determined the total clearances from their unit taking into consideration the value of their own branded goods and that of M/s. Group Pharma branded goods . 5. The value of clearances of M/s. Group Pharmaceuticals could not be clubbed with the clearances of the respondents company as there was no allegation that both the assessees were same manufacture for the purpose of the small scale exemption. Of course, the goods manufactured by the respondents s company have to be taken into account for arriving at the aggregate value of clearances even when they have affixed with a brand name of M/s. Group Pharmaceuticals as the notification makes it clear that a manufacturer will not cea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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