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TMI Blog1997 (5) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.C. Jain, Member (T)]. Ld. Advocate, Shri K.K. Banerjee, prays for waiver of pre-deposit and stay of recovery of Rs. 20,73,760/- demanded as duty and of Rs. 5,00,000/- imposed as penalty. The demand of duty is for the period 1991-92 to 1994-95 (up to December, 1994). The applicants/appellants herein have been denied the benefit of Notification 1/93 on the ground that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same manufacturer. Consequently, Clause (a) of para 3 of the Notification 1/93 has been made applicable by the adjudicating authority. 2. Ld. Advocate, Shri K.K. Banerjee, has submitted that this finding of the adjudicating authority is totally without any basis unless the Central Excise law or the Notification itself gives such a sanction. The manufacturer has not been defined under the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustrial undertaking shall be considered to be controlled by other industrial undertaking if - (a) the equity holding by other industrial undertaking in it exceeds 24% of the total equity ; or (v) Where an industrial undertaking is a subsidiary of or is owned or controlled by any other industrial undertaking or undertakings in terms of sub-clause (i) or sub-clause (ii) or sub-clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial unit. 4. We have carefully considered the pleas advanced from both sides. We agree with the submission of the ld. Advocate for the applicants/appellants. Definition of the controlled undertaking under IDRA cannot be imported into the Central Excise Act, 1944 for the purpose of interpreting with reference to the term manufacturer . We do not agree with the aforesaid contention of the ld. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IDRA cannot be brought in for the purpose of definition of control of manufacturer used in Notification 1/93-C.E.. We have to go by the definition of the manufacturer as given in the Central Excise Act. Consequently, we do not find any substance in the finding of the adjudicating authority. Hence we allow this Appeal. 5. Since Appeal has been disposed of, Stay Petition also gets disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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