2014 (4) TMI 42

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..... ng: 1. Heard both sides. 2. Revenue filed this appeal against the adjudication order passed by the Commissioner of Central Excise whereby the proceedings initiated under Show Cause Notice dated 8.1.1990 were dropped. 3. Brief facts of the case are that a Show Cause Notice dated 8.1.1990 was issued to M/s Mahavir Group of Industries alongiwth M/s Rupani Metal Reed Manufacturing Works, M/s Rupani .....

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..... ay was established in 1985 and M/s Mahavir Trading Co was established in 1986. Hence M/s Mahavir Group of Industries and M/s Roopani Textile Industries were not in existence even prior to SSI Notification in question i.e. 77/83CE, 77/85-CE and 175/86-CE. In these circumstances, it cannot be said that the firms were created in order to avail undue benefit under the SSI Notifications and the adjudic .....

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..... refore, the appeal has no merits. 6. The Respondents also submitted that all the findings which were based on the evidence by the adjudicating authority which is based on the evidence on record were not controverted in the present appeal. Hence the impugned order is rightly passed. 7. We find that the Revenue wants to club the clearance of three units i.e. M/s Mahavir Group of Industries, M/s Ru .....

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