9911796707
TMI Blog1999 (12) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the appellants submits that M/s. Verma Frost was a proprietory concern and Shri Babu Ram Verma was a proprietor. He submits that upto 28-2-1983, M/s. Verma Frost were engaged in the manufacture of refrigeration equipment and were availing the benefit of Notification No. 80/80-C.E. Ld. Counsel submits that in the year 1983-84, M/s. Verma Frost stopped manufacturing as they were not eligible for the benefit of small scale exemption notification on the basis of clearance of previous year. Ld. Counsel submits that in the year 1983-84, Pawan Kumar, s/o Shri Babu Ram Verma started a new concern, viz., M/s. Freezland. He submits that both the units were separate concerns and the clearance of M/s. Freezland cannot be clubbed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Babu Ram Verma, Prop. of Verma Frost started the manufacturing activity in the name of M/s. Freezland, which was in the name of his son and started availing the benefit of small scale exemption notification. He submits that earlier the address of M/s. Freezland was shown as 402A, Industrial Area, Chandigarh whereas after some time, M/s. Freezland shifted his manufacturing activity to the same plot on which M/s. Verma Frost were situated i.e. 403A, Industrial Area, Chandigarh. He submits that to avail the exemption, M/s. Freezland in their declaration continued to show their manufacturing activity at Plot No. 402A, Industrial Area, Chandigarh, whereas, in fact, both the units were situated on the same premises. He, further, submits that S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we understand from the above decisions is that regard must be had to all the circumstances established in a given case but emphasis must be on common control of production and sales or on management control and special financial relationship existing between the units or profit sharing or financial flow back. If the combination of circumstances create a pattern indicative of the clearances from the plurality of units being made by a manufacturer" clubbing is warranted. 5. In the present case, Shri Babu Ram Verma, in his statement under Section 14 of the Central Excise Act, admitted the fact that the sale invoices of M/s. Freezland were signed by him. Before the adjudicating authority, the appellants also admitted that substantially com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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