TMI Blog2004 (9) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... - These are two appeals against the common Order-in-Appeal No. 541-542/03 dated 25-9-2003 passed by the Commissioner (Appeals). One appeal has been filed by M/s. Shiplachem whereas the 2nd appeal has been filed by the Revenue. 2. We heard Shri S.J. Vyas, learned Advocate and Smt. K.A. Mishra, learned S.D.R. Briefly stated, the facts are that M/s. Shiplachem manufacture P or P Ayurvedic Medicine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shiplachem owned by his wife and, therefore, the sale price of the distributor has to taken into consideration for the purpose of computation of value of clearance under Small Scale Exemption Notification. The Commissioner (Appeals), however, did not uphold the clubbing of clearance of Shiplachem and Herbal Formulations as no show cause notice had been issued to M/s. Herbal Formulations. The Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the distributor firm; that all the work of Shiplachem unit is looked after by Shri T.S. Bhandari, her husband who is the proprietor of Herbal Formulations; that in fact Shiplachem is actually owned and controlled by Shri T.S. Bhandari only; that as such the facts proved the financial flow back as well as common control of both the units. 4. After considering the submissions of both the sides, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice to M/s. Herbal Formulations, therefore, the value of clearances cannot be clubbed with the value of clearances of Shiplachem. Accordingly, the appeal filed by the Revenue is rejected. 5. Shri J.M. Vyas, learned Advocate, has not contested the matter on merit and as such the finding of the Commissioner (Appeals) that M/s. Shiplachem and M/s. Shiplachem Distributors are related persons and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against M/s. Shiplachem. The demand of duty confirmed by the Joint Commissioner is, therefore, to be re-computed. We, therefore, set aside the imposition of the penalty on M/s. Shiplachem and remand the matters to the jurisdictional Adjudicating Authority with the direction to consider the imposition of penalty after quantifying the duty against M/s. Shiplachem and after affording a reasonable op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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