2001 (3) TMI 369

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..... per : Jyoti Balasundram, Member (J) ]. The brief facts of the case are that the factory premises of the respondent herein were visited by the Central Excise Officers on 29-7-1989, on receipt of information that the unit was clandestinely manufacturing and removing excisable goods. Spot enquiry revealed that the respondent was the proprietory concern of Shri Mehta and was engaged in the manuf .....

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..... espondent, proposing recovery of duty of Rs. 21,26,717.68 on all clubbed clearances and clandestine removals during the period 1986 to 1990 and proposing imposition of penalty. The adjudicating authority dropped the proceedings for the reasons inter alia that there were no common partners or proprietors in most of the trading companies, there was no flow back of profits, no mutuality of interest a .....

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..... statutory period of limitation and subsequently the Revenue filed an appeal against M/s. Magnetic Controls which was dismissed as time barred. Since no appeal lies against the co-noticee, appeal by the Department against only one firm without hearing the other firms is not maintainable when the clearances of the units are proposed to be clubbed. Following the ratio of the Tribunal s decision cite .....

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