TMI Blog2017 (4) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... s no common control or financial flowback, or movement of finished goods between units, each unit is having independent manufacturing unit registered with the Excise Authority, accordingly the findings of adjudicating authority is correct - there is nothing on record to show that manufacturing activity was distributed amongst of the manufacturing units to create a facade for evasion of duty - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in hand is whether the following eight units are inter-related and whether the clearance needs to be clubbed for arriving at benefit of exemption under Notification No. 175/86-C.E., dated 1-3-1986. The constitution of the eight units under reference is as follows :- Sl. No. Name of the unit Name of the Proprietor/ Partners S/Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Talab Iqbal Osman Talab Ms. Shehnaz Osman Talab ₹ 8 lakhs 6. Kondwa Agro Industries (KAI) Iqbal Osman Talab ₹ 3.5 lakhs 7. Poona Heat Exchangers (PHE) Osman Haji Ali Talab Mrs. Zehra Osman Talab Iqbal Osman Talab Salim Osm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw materials and finished goods were sold directly to their respective customers. He has recorded that all the goods are as per order placed by the customers of each unit. The adjudicating authority has recorded a clear findings that the units are independent and hence clubbing of clearance of the units physically manufacturing cannot be accepted. These factual positions not controverted by depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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