2016 (1) TMI 1332

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..... it with no manufacturing facility or clearance of its own - In the present case, no such evidence has been brought on record - clubbing of turn-over is not permissible - appeal dismissed - decided against Revenue. - E/121, 122/2007 - - - Dated:- 4-1-2016 - Sulekha Beevi (Judicial Member) And B. Ravichandran (Technical Member) For the Appellant :: M. S. Reddy, Deputy Commissioner(AR) F .....

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..... imposed. On appeal, the Commissioner(Appeals) vide the impugned order allowed the appeal with consequential relief to the extent of setting aside clubbing of value of clearance of both the appellants. Aggrieved by this order, the Revenue is in appeals before us. 2. The learned AR submitted that the partners of both the respondent units were common, the resources have been shared and used by th .....

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..... nits and this is clear from the accounts maintained and certificate issued by the Chartered Accountant. He further submitted that the Order-in-Original itself continued to recognize two distinct units as evident from the order part confirming Central Excise duty demand separately on both the respondents. 4. We have heard both the sides and examined the appeal records. We find that in the ground .....

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