2014 (4) TMI 42

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..... filed one appeal i.e. against M/s Mahavir Group of Industries and there is no appeal filed by the Revenue against M/s Rupani Textile Industries for clubbing their clearances with M/s Mahavir Group of Industries - in the absence of appeals the clearances of these units cannot be clubbed with M/s Mahavir Group of Industries - Decided against Revenue. - E/2523/2004 - A/198/13/EB/C-II - Dated:- 21-1 .....

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..... ause Notice was also issued to all the manufacturing units which are clearing their products to their closely related firm M/s Mahavir Trading Co by suppressing the value of the manufactured goods. The adjudicating authority after taking into consideration the evidence that all the goods were manufactured and cleared from one and the same factory and there is no financial flow back. The adjudicati .....

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..... or partners are related to each other. The Revenue relied upon the findings to show that there is free flow of money between the firms and all the business activities are controlled by M/s Rupani firms. Therefore, the clearances of all the firms are to be clubbed for the purpose of SSI exemption notification. 5. The Respondents submitted that the Revenue wants to club the clearances of all the u .....

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