9911796707
TMI Blog2001 (10) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Member (J)]. These are two appeals No. E/407 and 408/94-D filed by the appellants. These appeals have been filed against the Order-in-Appeal No. 625-626/CE/CHD/93, dated 30-11-93 passed by the Collector (Appeals), Central Excise and Customs, Chandigarh. The following issues are involved in the case : 1. Is M/s. Juicy Beverages P. Ltd. an independent unit. 2. Is the unit en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as they hold a separate independent SSI certificate and an independent L4 Licence; that the premises occupied by the appellants merited to be treated as an independent factory; the premises were in exclusive occupation of the appellants and manufacturing processes were being undertaken independently in those premises; that there is absolutely no basis for holding that para 7 of the Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orated under the Companies Act. 5. We have perused the order-in-original dated 30-7-93 and the order-in-appeal dated 30-11-93. It is seen from the order-in-original that the Assistant Collector has held that M/s. Juicy Beverages P. Ltd. is not an independent unit as well as they are also not entitled to the exemption Notification No. 175/86-C.E. In the order under appeal, the learned Collector h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of the law. A clear finding in this regard is, therefore, necessary. We, therefore, consider that the matter needs re-examination by the jurisdictional adjudicating authority. In the light of the facts of the case, we do not consider it necessary to go into the merits of the case as we find that it would be appropriate to remand the case to the authorities below on this ground alone and affo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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