TMI Blog2007 (9) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ence and set aside clubbing of clearance - Appeal Nos. E/759 & 760/2000 - Final Order Nos. 1131 & 1132/2007 - Dated:- 6-9-2007 - [Order per : P.G. Chacko, Member (J)]. - These appeals of the Revenue are against the decision of the Commissioner (Appeals) vacating a demand of duty raised on the respondents by the original authority. The respondents, during the material period, were engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the clearances of the two units were not liable to be clubbed. The reasons stated by the appellate authority were that (a) The two units had used the brandname on different products and hence clearances of such branded goods were not to be clubbed; (b) Clubbing would be occasioned only in respect of clearances effected by a single manufacturer from one or more factories or by one or mor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the -position- any worse for the assessee in this case inasmuch as the Revenue has not established a case for clubbing of clearances of the respondents with those of their sister unit. 3. After considering the submissions, we note that the demand of duty raised by the appellant is squarely based on clubbing of clearances of the respondents with those of their sister unit. It is not in dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on the question whether the clearances of the respondents were to be clubbed with those of their sister unit for the purpose of levy of duty from the former. It is in this context that the Apex Court's decision in Rukmani Pakkwell Traders (supra) becomes irrelevant to the issue in this case. It is not the case of the Revenue that the respondents arid their sister unit were manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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