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TMI Blog2011 (4) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... - along with interest has been demanded and equal amount of penalty has been imposed on the appellants on the ground that the clearances made in the name of another unit, namely, M/s. C.M. Bright Bars Pvt. Ltd. also has to be added to the value of clearances of the appellants since both the firms have to be treated as one and the same. Further, differential duty demand has also arisen becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be considered as separate units or both the clearances have to be clubbed. Circumstances, under which such clearances can be clubbed has been dealt with in as many as decisions in the past. However, even though the appellants had made a submission that M/s. C.M. Bright Bars Pvt. Ltd. had separate land, factory premises, water connection, telephone connection and separate staff, none of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of the case to the relevant case law while coming to the conclusion. 4. In view of this position, we find that it would be appropriate in this case to allow the stay petition and remand the matter to the learned Commissioner (Appeals), in the interest of justice, even though the appellants are not present. We do so. Needless to say that the appellants shall be given a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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