TMI Blog2016 (7) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ietress of the firm. In other words, for all practical purposes, the management/control of the business of manufacture and sale has been handled by Mr. Asgarali A. Siddiqui, proprietor of the Appellant. In these circumstances, we do not find any error in the order of the authorities below in clubbing the clearance value of both the units for the financial year 2005-06 in computing the eligible limit of 100 Lacs for the Appellant Unit prescribed under notification No. 08/2003-CE dated 01.03.2003 and confirmed the duty short paid and penalty imposed. - Demand confirmed - Decided against the assessee. - Appeal No : E/1476/2008 - Order No. A/10576 / 2016 - Dated:- 27-6-2016 - DR. D. M. MISRA, MEMBER (JUDICIAL) AND MR. P. M. SALEEM, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dication, the demand was confirmed with interest and penalty imposed. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn rejected their appeal. Hence, the present appeal. 3. The appellant has filed a written submission dated 30.05.2016 with a request to decide the case on merit. In their written submission, mainly they have assailed the order of the authorities below arguing that the clubbing of the clearance values of M/s Accurate Engineers with that of M/s Libra Engineering Works, is incorrect as both these units are having separate legal existence, in as much as they posses separate PAN No., Sales Tax Registration, file separate Income Tax Sales Tax Returns, accordingly each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant are on different set of facts circumstances and hence not applicable. 5. We have considered the written submission of the appellant and also the submission of the Ld. AR for the Revenue. The short issue involved in the present case for determination is: whether the clearance value of M/s Accurate Engineers be clubbed with that of M/s. Libra Engineering Works for the purpose of extending the benefit of SSI exemption notification No. 08/2003-CE dated 01.03.2003 or other wise. 6. On analysing the evidences on record, we find that the Central Excise officers visited the unit of the appellant, that is, M/s Libra Engineering Works and after taking stock of the machineries installed in the said unit, visited the premises of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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