TMI Blog2005 (9) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : T.K. Jayaraman, Member (T)]. This is Revenue s Appeal against Order-in-Appeal No. 284/99, dated 29-9-1998 passed by the Commissioner (Appeals), Chennai. 2. The respondents manufactured drugs on their behalf and also on behalf of the Lupin Laboratories. They were availing the benefit of SSI exemption under Notification No. 1/93. Revenue proceeded against the respondents for clubbi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay full duty and they are not entitled for the benefit of Notification No. 1/93. In this manner of distinguishing their clearances the respondents are eligible for exemption for their products made as SSI unit without clubbing the clearances made on behalf of Lupin. Hence the Commissioner (Appeals) set aside the order of the original authority. Aggrieved over of the order the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are also cleared under normal rate of duty. In these circumstances, there is no provision to club the clearances of goods manufactured for Lupin along with the clearance of the goods of the respondents for deciding the eligibility to exemption Notification No. 1/93. The findings of the Commissioner (Appeals) are legal and proper and we do want to interfere with the order and hence the Revenue app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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