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TMI Blog2010 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... evity "the assessee") was engaged in manufacture of parts and wire stitching machines. Acting on the casual information, the Excise Officers visited the factory premises of the assessee and noticed that it (assessee) was using the brand name of "Dominant" while clearing the goods. During the course of search/inspection of the premises, it revealed that one more manufacturing unit, namely, M/s Prominent Engineering Works, was also engaged in the manufacture and clearance of the same goods under the same brand name of "Dominant". The statement of Santokh Singh, partner of the firm, was recorded. He stated that they started manufacturing the goods in 1988 and had not crossed SSI exemption slabs till date. They are regularly filing the declarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hines are cleared from both the units under common serial number having common accounts. According to the assessee, in that eventuality, it cannot be said that they are using the other person's brand name. In all, according to the assessee, they have not breached any rule and have availed the SSI exemption legally. It will not be out of place to mention here that the assessee has stoutly denied all other allegations contained in the show cause notice and prayed for its reversal/withdrawal. 5. The explanation put forth by the assessee did not find much favour and the Adjudicating Authority confirmed the demand of duty only to the extent of Rs.1,52,184/-, which was worked out after clubbing the clearance of both the units, vacated the rest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 29.09.99 beyond the scope of the Show Cause Notice dated 18.06.98." 9. Learned counsel for the revenue has argued that as the letter dated 29.9.1999 issued by the Superintendent (Adjudication) cannot be treated as corrigendum and part of the show cause notice dated 18.6.1998, therefore, the decision of the Adjudicating Authority to club the clearance of both the units and then to levy duty accordingly was not legal. The argument further proceeds that since the assessee's firm has cleared the goods with the trade name "Dominant" of other firm, so, it was not entitled to claim SSI exemption and was liable to pay the amount of entire duty alongwith interest and penalty. The argument is that the Commissioner (Appeals) has rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods of both the indicated firms and accordingly, the Adjudicating Authority, having clubbed the clearance of the goods, confirmed the part of demand of duty. The Commissioner (Appeals) observed that the order of clubbing was not proper and enhanced the demand of duty and amount of penalty. The Appellate Tribunal restored the order of the Adjudicating Authority in this relevant direction. The assessee has already paid the amount of duty and penalty as confirmed by the Adjudicating Authority. Thus, it would be seen that the facts of the present case are neither intricate nor much disputed. 13. Above being the position on record, now the short and significant questions, arise for determination in this appeal, are as to whether the corrigendum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent control and if the two essential ingredients are available, then the clearance of the firms should be clubbed." 17. In the instant case, it is not a matter of dispute that the partners of both the firms are common and belong to same family. They are manufacturing and clearing the goods by the common brand name, manufactured in the same factory premises, having common management and accounts etc. Therefore, we are of the considered view that the clearance of the common goods under the same brand name, manufactured by both the firms, was rightly clubbed by the Adjudicating Authority and confirmed by the Appellate Tribunal. 18. No other point, worth consideration, has either been urged or pressed by the learned counsel for the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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