9911796707
TMI Blog1996 (3) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Shri R. Jayaraman, Member (T)]. This appeal is from the Revenue against the captioned order dated 11-6-1984, discharging the respondents from the show cause notice issued to them. The facts involved in the case which resulted in passing of the impugned order are as below : 2. The respondents were manufacturers of excisable goods and their factory by name M/s. Everest Industries r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of clearance was Rs. 5.01 lakhs, which was pleaded to be a mistake on account of including Rs. 1000/- covered by Gate Pass due to arithmetic mistake. The Department alleged by issue of show cause notice dated 8-11-1980 covering the financial year 1979-80 to the effect that total value of clearances or both the units has to be taken into account and it has exceeded the value of Rs. 5. lakhs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive units. They had obtained licence separately consequent on dissolution or partnership firm. There is no evidence regarding financial flow back between these two units. He, would, therefore, plead that both on merits as well as on time bar, the demand is not sustainable. 4. Shri Gurdeep Singh, the ld. JDR, however, pleads that the respondents have not indicated the value of clearances to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. At the point of bifurcation and issue of licence, the Departmental authorities are expected to aware of the fact that clearances of M/s. Everest Industries was Rs. 3.95 lakhs, being on the border line of Rs. 5 lakhs. Hence in such circumstances, when separate licences were issued, the officers who have issued the licence ought to be aware of the fact that there must be production in both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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