2006 (7) TMI 391

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..... . Shri Y.S. Lomi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The revenue, being aggrieved with the order passed by the Commissioner (Appeals), has preferred the present appeal. 2. As per facts on record, proceedings were initiated against one M/s. Switching Electronics, a proprietary SSI unit registered with the Central Excise department by way of issuance .....

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..... remises, common brand name, etc. In some cases inspection-cum-guarantee cards of both the units were sent by the same person and proprietors of both the units are real brothers and are residing in the same residential premises. Their buyers are common and appointment of dealers, pricing, marketing, etc. is handled by Shri A.K. Agarwal, proprietor of M/s. Switching Electronics. The revenue has also .....

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..... annot be upheld. The appellate authority has further held that financial flow back is essential for reaching at a conclusion of clubbing of clearances of two units, which evidence is absent in the present case. We note that revenue in their memo of appeal has not produced any evidence on record to rebut the above finding of the appellate authority. Hon'ble Supreme Court in the case of Modi Alkalie .....

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