TMI Blog2015 (10) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute on the fact that each of the unit are independently registered with the central excise and nowhere in the adjudication order it was brought out that they are inter related. Appellant's unit cleared match sticks after paying excise duty on sale to other units and they in turn manufacture final product under the brand name "Chavi" and discharged excise duty. If the department disputed the price at which excise duty paid by the eleven units the demand should have been made on the eleven units, who are already registered with the Department. Duty cannot be demanded on the appellants for trading of goods. Prima facie, we find there is contradictions in the allegations. It has not been clearly brought out in the order whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants submits that they are manufacturers of match sticks and discharged excise duty and cleared to various other parties which are listed at page-6 of the appeal memorandum, of these Eight companies are belong to their group companies and Eleven companies are independent match manufacturing companies. He further submits that all these eleven units are independently registered with central excise and they are not related to the appellant's unit. These units received the duty paid match sticks and manufacture final product 'Match Boxes' with the brand name of Chavi and in turn sell the finished goods to the appellants or to their group companies on payment of excise duty. All the transactions are independent and they are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the findings of the adjudicating authority and submits that duty has been rightly demanded from the appellants as they are controlling supply raw material and also extending credit period, no real payment has been made between the appellant and other units but only by way of all these have been done through book adjustment. He relied upon the decision of the Hon'ble High Court of Gujarat in the case of Symphony comfort systems Ltd. Vs. UOI - 2014 (301) ELT 215 (Guj.). 5. After hearing both the sides we find that prima facie the adjudicating authority in his findings held that eleven units are nothing but job workers of the appellants merely on the grounds that these were controlled by the appellants by way of supply of raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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