TMI Blog2008 (5) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ales tax registration, separate professional tax registration, separate electricity meters etc. - revenue has not proved that the two units were not having independent existence, the clubbing of clearances is not appropriate - E/76/2007 - A/1109/2008-WZB/AHD - Dated:- 29-5-2008 - Ms. Archana Wadhwa, Member (J) Shri M.M. Mathkar, JDR, for the Appellant. Ms. Avani Mehta, Advocate, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of clearances of the two units. The said show cause notice culminated into an order passed by the Joint Commissioner holding that the clearances of the two units are to be clubbed and the benefit of the Notification is to be extended accordingly. As such, he confirmed the demand of duty of Rs. 5,09,703/- against M/s. Arbuda Industries along with confirmation of interest and imposed penalty of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the person of ordinary intelligence and prudence could be led to believe that M/s. Arubda Enterprise had been created as a facade or is a farce unit. It is worth mentioning that in their written submission before the undersigned the appellants have filed reliable, material evidences which clearly discloses their independent identity and a separate legal entity of M/s. Arbuda Enterprises. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue has not come up in any evidence to show that the two units were not having independent existence, the clubbing of clearances is not appropriate. 5. The Revenue in their memo. of appeal have not rebutted the observations made by the Commissioner (Appeals) that both the units are having separate machineries, separate income-tax PAN No., separate sales tax, separate professional tax reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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