1999 (3) TMI 132

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : C.N.B. Nair, Member (T)]. This appeal of the Revenue seeks remand of the order of the Collector confirming a duty demand of about Rs. 17 lakhs. The demand was raised on the ground that the clearances of two units namely M/s. Libra Industries M/s. Secca Scale Co. should be clubbed together and treated as one unit while allowing their claim to small scale exemption. The notice had also .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from the same source; that both the units had separate manufacturing premises, places and separate work force. He also drew our attention to the finding that the printers in question were optional equipment and that they were being supplied alongwith the weighing machines only in 10% of the cases. He also drew attention to the finding that the installation charges are collected for the cost incur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tal, machinery and machinery manufacturing premises and work force, there is no ground for clubbing their production and treating them as one unit. 4. We have perused the records of the case and have considered the rival submissions. We find that the finding with regard to optional equipment and installation charges are in conformity with the established law. With regard to the clubbing of the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X