TMI Blog2023 (3) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... n for the clearance of one or more factories and as per Para 7, the aggregate value of clearance of excisable goods for home consumption by manufacturer from one or more factories should not be exceeded Rs. 300 lakhs in the preceding financial year - In the present case, as it is observed that the ownership of both the units i.e. M/s. Himalaya Equipments and M/s. Himalaya Engineers and Manufactures is with the same partners which is to be considered that the one manufacturer has cleared the excisable goods from their both the factories therefore, for the purpose of exemption limit as well as for the purpose of eligibility limit of Rs.300 lakhs, the value of clearance of both the factories have to be taken together. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to pay the excise duty. Being aggrieved by the Order-In-Original, the appellant filed the present appeal. 02. Shri Amal Dave, learned counsel appearing on behalf of the appellant submits that it has been admitted in the adjudication order that the appellant and M/s. Himalaya Engineers Manufacturers have separate registration, bank account and all other registrations and licenses with various government authorities and despite this position, the value of M/s. Himalaya Engineers and Manufacturers was clubbed with that of the present appellant. He further submits that firstly, for clubbing the value of the other unit i.e. M/s. Himalaya Engineers Manufacturers, the show cause notice should have been issued to M/s. Himalaya Engineers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. To arrive at the conclusion it is necessary to examine the constitution of both the firms. We find that in both the firms, the partners are same which is detailed below:- The details of partners in M/s. Himalaya Equipments, 38/1, GIDC Estate, Dediasan, Mahsana are as under:- Sr. No. Name of the partner Contribution While creation 1 Shri Rameshkumar Chanduji Rajput 25% 2 Hitendra Narandas Patel 25% 3 Rajnikant Kantibhai Patel 25% 4 Amrutbhai Nenaji Solanki 25% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory, 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; (vii) the aggregate value of clearances of all excisable goods for home consumption by a manufacturer from one or more factories, or from a factory by one or more manufacturers, does not exceed rupees three hundred lakhs in the preceding financial year. From the above condition, it is clear that for the purpose of aggregating value of clearance under notification no. 8/2003-CE, the value of clearance of manufacturer must be taken for the clearance of one or more factories and as per Para 7, the aggregate value of clearance of excisable goods for home consumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that basis in Para 16 (iii) of the impugned order which is reproduced below:- 4.5 He would rely on the Circular of the Board wherein it has been very clearly held that the private limited companies cannot be equated to the partnership firm and there cannot be any clubbing of clearances and is clearly applicable to this case. It is his submission that the said Circular No. 6/92 dated 29-5-1992 is a direction issued under Section 378 and is applicable in all squares to this case. From the above observation of the learned Commissioner (Appeals) which is based on the circular No. 6/1992- dated 29.05.1992, it is absolutely clear that a firm consisting of certain partners having more than one factory, all these factories should of cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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