TMI Blog2007 (8) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be held that one unit is dummy unit- two units having their own finances, machinery to manufacture the goods – demand and penalty not sustainable - E/619/2004, E/2886/2003 and E/CO/84-87/2007 - A/2200-2205/2007-WZB/AHD - Dated:- 21-8-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Dr. M.K. Rajak, SDR, for the Appellant. Shri J.C. Patel, Advocate, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat only one appeal has been filed against M/s. Tightwell Fastners. No appeals stand filed by the Revenue against M/s. Nitin Steels. Revenue seeks to club the clearances of both the units, in which case they should have challenged the order in respect of both the units. The order against M/s. Nitin Steels having not been challenged by the Revenue, has attained finality. As a consequence, the clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that M/s. Nitin Steels is not a dummy unit. It has been held in a number of decisions, relied upon by the ld. Advocate for the respondents that clubbing of production of two units can be done only if one of the units is a dummy of another. It is not the Revenues case that the two units were not complete by themselves having their own finances, machinery to manufacture the goods. Further the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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