TMI Blog2015 (5) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... has already installed boilers in the year, 1994 itself, the claim of the appellant is that they started using the power with effect from 01/04/1996, to support this contention, the appellant has failed to produce any corroborative evidence to substantiate their claim. Therefore, benefit of notification no. 12/1994 Central Excise dated 1/3/1994 is not available to the appellant for the period from 24/1/1995 to 31/03/1996. SSI Exemption - appellant are using of this trademark since, 1987 and are the owner of the trademark. Therefore, the appellant are entitled for benefit of exemption under notification as SSI Unit as they are not using the brand name of any other person. The only reason for clubbing the clearance of Washwell Soap Priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oap and the clearance of those soap firm was sought to be clubbed in the clearance of these main appellants firms. In earlier round of litigation, this Tribunal remanded matter back to the Adjudicating Authority for de-novo adjudication by order dated 11/6/2002. In remand proceedings, the demand of duty has been confirmed against the main appellant along with interest and penalty have been imposed and penalties have also been imposed on the co-appellants. 3. Ld. Counsel for the appellant submits that main appellant is a manufacturer of laundry soap under the brand name of Washwell since 1/1/1987 and availing benefit of SSI exemption under notification from the financial year 1994. During the period 24/1/1995 to 31/03/1996, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to those documents. Therefore, impugned order qua denying exemption under SSI is not sustainable. She therefore, pleaded that demand has been quantified on the basis of M/s. Washwell Soap Private Limited-Bhilwara is related to the appellant and, therefore, the clearance made by M/s. Washwell Soap Private Limited-Bhilwara has been clubbed with the clearance of the appellant. In fact, although the appellant is related to M/s. Washwell Soap Private Limited-Bhilwara. As the proprietor of the main appellant is one of the Directors of M/s. Washwell Soap Private Limited-Bhilwara but to club the clearance of two units, there should be mutuality of interest, price charge from related person shall be lower than the price charge from independent pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the benefit of notification no. 12/94 for the period from 24/1/1995 to 31/03/1996. As the appellant has already installed boilers in the year, 1994 itself, the claim of the appellant is that they started using the power with effect from 01/04/1996, to support this contention, the appellant has failed to produce any corroborative evidence to substantiate their claim. Therefore, benefit of notification no. 12/1994 Central Excise dated 1/3/1994 is not available to the appellant for the period from 24/1/1995 to 31/03/1996. 7. Now, we come to the 2nd issue of entitlement of exemption under notification SSI Units mainly notification no. 1/93, 16/97, 8/98 and 8/99. The sole reason for denial of the exemption is that the appellant is using th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rivate Limited to the main appellants clearance is that the proprietor of main appellant is one of the Directors in Washwell but no other investigation was done to ascertain the fact that there is mutuality of interest between both the units and the price charged by the main appellant from Washwell Soap are lower than the price charge from other person as Revenue has not investigated these facts. Therefore, merely being the proprietor is the Director of M/s. Washwell, the clearance of Washwell cannot be clubbed with the clearance of the appellant. 10. Therefore, the demand on this account is not sustainable and the same is set aside. 11. With these observations we conclude as under: (i) The appellant is not entitled for the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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