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TMI Blog2017 (3) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... . (Dr.) Satish Chandra, President And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate for the Appellants. Shri T.K. Sikdar, Asstt. Commr. (A.R.) for the Department Per (Dr.) Satish Chandra In first five appeals which are Appeal Nos.E/1105/2006, 1106/2006, 1107/2006, 1108/2006 & 1109/2006 the common issue is pertaining to the clubbing. The learned Commissioner vide its Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Original. The Commissioner (Appeals) upholds that both the units are separate, so clearance of the goods cannot be clubbed. 3. By considering the totality of facts and circumstances of the case, we restore this issue to the file of the Commissioner to examine the said order passed by the Commissioner (Appeals). If the facts are identical then the benefit may be allowed by providing the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cked for the exclusive use of any industry as raw material or for the purpose of servicing any industry etc. as provided under Rule 34 of the Standard of Weights and Measures (PC) Rules, 1977. 5. Regarding these appeals, it appears that for the subsequent periods, demand were confirmed by assessing the product of the assessee-appellants under Section 4A on the only ground that impugned products w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l get the relief accordingly. 7. However, in remaining two appeals Nos. 1105 and 1106, it appears that the assessee has failed to file the declaration under Rule 34 of the Standard of Weights and Measures (PC) Rules, 1977. When it is so, then in both the appeals, we restore the matter back to the Commissioner to examine the issue in the light of the above observations denovo. The additional evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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