9911796707
TMI Blog2002 (12) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for our consideration in these appeals is whether the Central Excise & Gold (Control) Appellate Tribunal ('the Tribunal') was justified in accepting the contention of the respondent Department that the three appellants herein are so inter-connected and have mutuality of interest among themselves, as to club their production for the purpose of either denying them the benefit of the exemption li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir total production as production from one unit for the purpose of Central Excise Act. 3.In these appeals, Shri Joseph Vellapally, learned Senior Advocate appearing for the appellants contended, even according to the material relied upon by the respondents, it is clear that the three units are independent units, though, may be having certain common facilities for the sake of convenience, which do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the said finding does not call for interference by this Court. In regard to the applicability of the Circular referred to hereinabove, the learned Attorney General submitted, since this point was not urged before the Tribunal, then for that limited purpose, the matter may be remanded back to the Tribunal. 5.Having heard the learned Counsel for the parties and perusing the records, we are in agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is factual score must fail. 6.In regard to the second contention of the appellant in Civil Appeal No. 6161 of 1999, it is seen from the Circular dated 1-3-1956, which according to the appellants have been reiterated by another subsequent Circular No. 6/92, dated 29th of May, 1992 by the Central Board of Excise & Customs, New Delhi that a limited company should be treated as a separate entity for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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