1997 (5) TMI 388

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..... SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Ld. Advocate, Shri K.K. Banerjee, prays for waiver of pre-deposit and stay of recovery of Rs. 20,73,760/- demanded as duty and of Rs. 5,00,000/- imposed as penalty. The demand of duty is for the period 1991-92 to 1994-95 (up to December, 1994). The applicants/appellants herein have been denied the benefit of Notification 1/93 .....

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..... mpanies are one and the same manufacturer. Consequently, Clause (a) of para 3 of the Notification 1/93 has been made applicable by the adjudicating authority. 2. Ld. Advocate, Shri K.K. Banerjee, has submitted that this finding of the adjudicating authority is totally without any basis unless the Central Excise law or the Notification itself gives such a sanction. The manufacturer has not be .....

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..... p;    (iii) where industrial undertakings are set up by companies under the Companies Act, 1956 (1 of 1956) and industrial undertaking shall be considered to be controlled by other industrial undertaking if - (a)      the equity holding by other industrial undertaking in it exceeds 24% of the total equity ; or (v)      Where an ind .....

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..... e Central Excise Notification 1/93 is to the benefit of genuine Small-Scale Industry and not Small- Scale Industry which is one on paper and controlled by another bigger industrial unit. 4. We have carefully considered the pleas advanced from both sides. We agree with the submission of the ld. Advocate for the applicants/appellants. Definition of the 'controlled undertaking' under IDRA canno .....

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..... oft India (P) Ltd. in the sense that the entire production clearances and finances are controlled by M/s. Keld Ellentoft India (P) Ltd. The concept of 'controlled undertaking' under IDRA cannot be brought in for the purpose of definition of 'control' of manufacturer used in Notification 1/93-C.E.. We have to go by the definition of the manufacturer as given in the Central Excise Act. Consequently, .....

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