9911796707
TMI Blog2012 (11) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... capable of manufacturing goods independently - duty cannot be confirmed against the two assessees without arriving at a finding against whom the same is required to be confirmed - both the units cannot be held to be liable for duty demand - Commissioner is required to make his mind as against which unit the duty is required to be confirmed - order set aside and matter remanded to the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Avadesh Gopal Agarwal upto 31-12-2000. W.e.f. 1-1-2001. M/s. Mascoot Chemicals was converted into a partnership firm with Shri Avadesh Gopal Agarwal becoming 40% partner. 3. It is the contention of the ld. Advocate that the clearances of two independent complete units, one a proprietary unit and other a partnership unit cannot be clubbed unless it is shown that the work of one factory was bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are required to be treated as captive consumption, if the two units have to be allowed as one and the same unit. 4. Countering the arguments ld. DR submits that the Commissioner is not holding the two units to be one and the same unit. It is only the clearances made by both the units, which are required to be clubbed for the purposes of SSI exemption notification. He clarifies that the goods cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression justifying invocation of longer period. He requests to dispose of the appeals on a short point of confirmation of demand jointly and severally against both the units i.e. M/s. Chemicos and M/s. Mascoot Chemicals. 6. Without expressing any opinion on the other issues raised by both the sides, it is well settled law that the duty cannot be confirmed against the two assessees without ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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