2011 (1) TMI 231

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..... om one factory during the financial year by manufacturers require to be clubbed and the clearances in excesses of the limits will not be entitled to exemption under the Notification - value of clearances by different manufacturers from the same factory are required to be clubbed. - E/933/2004 - - - Dated:- 25-1-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri M. Karthik .....

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..... hile deciding the matter against the appellants:- (i) CCE,BarodaVs. Comed Chemicals Pvt. Ltd. 2002 (141) ELT 369 (Tri. Mumbai) (ii) Dukes Pharma Vs. Government of India 1994 (69) ELT 433 (Mad.) (iii) Shyam Sunder U. Nichani Vs. Asstt. Collector of C. Ex. Customs 1991 (56) ELT 5 (Kar.) 3. Shri M. Karthikeyan, learned counsel appearing for the appellants seeks to distinguish the af .....

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..... iods of the same financial year are required to be clubbed. As such, she supports the impugned order which has been passed relying on the afore cited case laws. 5. We have considered arguments from both sides. We find that in Comed Chemicals (supra), the Tribunal concluded that the clearances of the goods from one factory during the financial year by both the manufacturers require to be clubbe .....

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