TMI Blog2005 (7) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos. 154 155/2001-C.E., dated 23-8-2001. The department has proceeded to club the clearances of two units and demanded duty on the ground that both the units are common and one and the same. The assessees are manufacturing "Activated Bleaching Earth" and "Activated Carbon". The duty had not been paid on these items for the period 1993-94 to 1997 (up to October 1997) and hence, demands have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the records and, therefore, they are aware of the manufacture of the activated bleaching earth and hence, the demands are barred by time. On a specific query from the Bench to produce any evidence on this contention, the appellants could not produce any evidence. 3. On a careful consideration, we are not agreeable to hold the demands to be barred by time. However, the Counsel contended that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhavani Minerals. The Show Cause Notice has been issued only to the assessee. No Show Cause has been issued to Sree Bhavani Minerals. The assessee had clearly stated before the authorities that both the units are separate with their own machinery, Sales Tax Registration and wherewithal for producing the goods. They have also contended that there was no evidence of financial flowback between the tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n existence, is not sustainable in law. This finding is set aside. 6. Insofar as the plea that the department was aware of the production of Activated Bleaching Earth as they had visited the factory is not supported by any evidence. The SDR has produced the Tribunal ruling holding the Activated Bleaching Earth to be dutiable. The assessees have manufactured and cleared Activated Bleaching Earth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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