2014 (6) TMI 684

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..... s of Kandhari Radio Corporation on 14.07.1998, certain documents recovered during investigation suggested that Jeet Enterprises in appeal No.E-24/02, Hi-Tech Electrical in appeal No.25/02, Kandhari Separator in appeal No. 26/02 and Kandhari Radio Corporation in Appeal No. 27/02 were manufacturing KRC brand accumulators. Submission of the appellants was that they were purchasing raw-material for manufacture of the goods in the same premises of Kandhari Radio Corporation and those goods were sold by all of them. Although show cause notice has been issued bringing out the case of each of the appellant, that does not base on any material to proceed against them since ld. Commissioner has came to a conclusion that these units were only on paper .....

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..... d in manufacture with KRC brandname by Kandhari Radio Corporation, noticing commonality of manufacturer, ld. Commissioner (Appeals) clubbed the clearances of all the above 3 units with Kandhari Raido Corporation. Revenue did not bring out any facts contrary to the fact found by ld. Commissioner. Therefore none of the adjudication shall sustain. At this stage, stand of Revenue is that Shri Avtar Singh brought out the material fact showing that above 3 units were selling the goods manufactured by them in the premises of Kandhari Radio Corporation, independently and they had their own independent existence not warranting clubbing with Kandhari Radio Corporation. 5. When both sides are on rivalry contentions, we required the 3 appellants i.e. .....

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..... el the allegations in the show cause notice, we have no other go but to hold that Jeet Enterprises, Hi-Tech Electrical Industries and Kandhari Separators were manufacturers and duty liability in their hands should be determined. Accordingly, all their three appeals are dismissed. 8. So far as Revenue appeal No.1645 of 2012 is concerned, that is limited to the prayer against clubbing ordered by ld. Commissioner. We do not agree with the clubbing as stated above for which Revenue appeal is allowed. 9. Since we have dismissed the appeal of Jeet Enterprises, Kandhari Separator and Hi-Tech Industries, the Cross appeals of Revenue which are in E/2265-2267/02 succeed. 10. In the result, all the 7 appeals are disposed in the manner indicated abo .....

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