TMI Blog2017 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... INDIA], it was held that if the units have been recognized as separate entities then it cannot be clubbed - Held that: - three units do not appear to be a proprietorship firm of one Shri Kishore H Salia. However, the aspect of the status of the individual unit has not been dealt by the original authority, which is very vital to arrive at a conclusion whether all the three units can be clubbed or n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one Shri Kishore Hansraj Salia and accordingly demand of duty confirmed against all the three units and penalties were also imposed separately. The confirmation of demand and imposition of penalty were upheld by the Commissioner (Appeals) by the impugned order; therefore, the appellants are before us. 2. Shri V.S. Sejpal, learned Counsel for the appellant submits that the demand is not maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that except the grounds that Shri Kishore H Salia is controlling all the three units, there is no charge of fund flow amongst all the three units. Therefore, there is no mutuality of interest and hence all the units cannot be clubbed together. 3. On the other hand Shri Sanjay Hasija, learned Supdt (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishore Salia and Matul Sheth. It was contended in the orders of the lower authorities that all the three units are proprietorship of Shri Kisnore H Slia. If it is correct, there is no dispute that all the three units are liable to be clubbed but as discussed above the status of the above three units do not appear to be a proprietorship firm of one Shri Kishore H Salia. However, the aspect of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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