9911796707
TMI Blog1997 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. The facts of the case, in brief, are as follows :- M/s. Rock Drill (India) cleared excisable goods valued at Rs. 68,92,461.71 during the calender year 1982-83 from licensed premises situated at Plot No. 22-B and 22-C, M.I.A., Jodhpur. The unit was licensed in 1978 after the ground plan was approved by the jurisdictional Superintendent. A new company namely Rock Drill (India) Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that new unit was a shadow of the old unit. He held that units were separate legal entities and that their clearances could not be clubbed together for determining the value of clearances under cited notification. He did not confirm the demand but imposed penalty on the parent unit namely Rock Drill (India) for contravention of Rule 44 of the Central Excise Rules. The present appeal from the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e; these aspects should be taken to be covered under that phrase. We are unable to agree. The allegations which were not raised in the show cause notice and for which assessee was not put to answer have been made in the appeal memorandum. 4. The only two grounds made in the show cause notice establishing the unity between the two units. The first unit in that existence of second unit was not ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the grounds of appeal, we do not find anything to rebut this logic of the Additional Collector. 5. There is a large body of judgment laying down the aspects on which alone the allegation of unity of two units can sustain. At all times, the department is required to lead sufficient evidence to show that there was free financial interflow between the two units and also that there was total adm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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