TMI Blog2018 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Appeal No. E/52767 & 52886/2015-EX ( DB ) - Final Order No. 50337-50338/2018 - Dated:- 29-1-2018 - Hon ble Mr. Justice ( Dr. ) Satish Chandra, President And Hon ble Mr. V. Padmanabhan, Member ( Technical ) Ms. Priyanka Goel, Advocate for the appellant Shri M.R. Sharma, DR for the respondent ORDER Per V. Padmanabhan The present appeals are filed by the assessee as well as Shri Girish Vadhera, Director, against the Order-in-Appeal No. 41-42 dated 30.03.2015. M/s Electro Industrial Sales Corporation (EISC) was engaged in the manufacture of transformer, SMPS transformer, choke coil, power supply, etc., falling under Chapter 85 of the Central Excise Tariff Act. The dispute pertains to the period 2011-2012 and 2012-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld by the Commissioner (Appeals). Aggrieved by the impugned order of Commissioner (Appeals), the present appeals have been filed which are being disposed off through this common order. 3. With the above background, we heard Ms. Priyanka Goel, learned Advocate representing the appellant, as well as Shri M.R. Sharma, D.R. representing Revenue. 4. The Ld. Counsel for the appellant submitted that M/s Electro Industrial Supplies Corporation, as well as M/s Numinous Systems Pvt. Ltd. had separate identity, even though they were manufacturing similar products. She submitted that M/s Numinous Systems Pvt. Ltd. was established in July 2010 and was operating from a different premise which has not been disputed by the department. Since both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads as under: (vi) where the specified goods are cleared by one or more manufacturers from a factory, the exemption shall apply to the aggregate value of clearances mentioned against each of the serial numbers in the said Table and not separately for each manufacturer. 8. The above condition of the Notification clearly specifies that the aggregated limit of ₹ 1.5 crore in a Financial Year applies to the aggregate value of the clearances for all manufactures from a single factory. In the present case, the factory premises is found to be common where goods have been manufactured and cleared under the invoices of M/s Electro Industrial Sales Corporation, as well as M/s Numinous Supplies Pvt. Ltd. separately. Even though both th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
