TMI Blog2006 (11) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... on - Civil Appeal No. 2382 of 2006, - - - Dated:- 28-11-2006 - [Order]. - Aggrieved against the final order Nos. A/1139-1142/WZB/2005/CIII dated 15-7-2005 passed by the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short 'the Tribunal') in Appeal Nos. E/530, 531, 532 533/04-Mum., revenue has filed the present appeal under Section 35-L(b) of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till Shri Majithia took over the same on monthly basis from 1-7-1997 to 31-10-1997." 3.The period of demand is from 1993-94 to October, 1997. The units were visited by the officers of the excise department on 15th October, 1997 and pursuant to the enquiries made and statements recorded of the supervisors and Shri Majithia, a case was made out and accordingly a show cause notice dated 7-4-1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by respective units. These units admittedly have full range of machinery for manufacture of watch straps as is evident from the show cause notice as well as from the order-in-original. 6.Respondents produced audited accounts which were subject to statutory audit and income tax and other supporting documents to show that: "(a) Units are geographically apart, having their funding and financial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted to Income tax department regularly certified by Chartered Accountant. (i) They are holding separate licences under the Factories Act. (j) They have their own separate supervisors and own separate labour." 7.The Tribunal after discussing the material on record came to a finding that all these units were separate and had no interconnectivity for being clubbed. A further finding w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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