1999 (2) TMI 113

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..... i Balasundaram, Member (J)]. In these cases, a duty demand of Rs. 91,574.59 has been confirmed and a penalty of Rs. 10,000/- has been imposed on the appellants herein on the gound that the clearance of both units are required to be clubbed and on doing so, the value of clearance is Rs. 20,77,163.95 and,therefore, the clearances exceeding Rs. 15 lakhs would be chargeable to duty @ 15% advance .....

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..... back and the statement of Shri A.B. Bobde showing that both the units had common interest in each other should not be interpreted as meaning mutual interest so as to warrant clubbing of the clearances of both units. We find that the adjudicating authority has not dealt with any of the points raised by the appellants before him. The order suffers from the infirmity of being a non-speaking one. We, .....

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