1999 (5) TMI 244 - AT - Central Excise

Summary

Issues involved: Clubbing of cases for central excise proceedings, maintainability of appeal against one party when clearances of multiple firms are proposed to be clubbed.

In the present case, the issue revolved around the clubbing of cases for central excise proceedings. The Collector of Central Excise Bombay-II had initiated proceedings against three entities, namely M/s. Maganlal Nandlal & Sons, M/s. S.K. Process, and M/s. Haresh & Co., proposing to treat them as one due to the splitting of the main party, M/s. Maganlal Nandlal & Sons. However, the impugned order dropped the proceedings against all three firms. The Central Board of Excise and Customs (CBEC) was dissatisfied with this decision and reviewed the order under Section 35 E, leading to an appeal filed by the Collector against M/s. Maganlal Nandlal & Sons. The CBEC contended that all three units were located at the same premises, utilized common facilities, and were managed by the same family members. The Revenue sought to club the clearances of all three firms, but the appeal was only filed against M/s. Maganlal Nandlal & Sons, without involving the other two firms, S.K. Process and Haresh & Co. Consequently, the appeal was deemed not maintainable as clearances of all three firms were proposed to be clubbed, and the appeal was only against one party, M/s. Maganlal Nandlal & Sons. Therefore, the appeal was dismissed on the grounds of maintainability.