2015 (2) TMI 133

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..... ven years cannot be held to be a dummy of another unit, which is yet to become into existence. - it is not the Revenue’s case that both the units are not having complete machinery so as to manufacture the goods in question. Merely because a common electricity connection was used by both the units by itself will not make it a dummy of one another. Similarly, a common accountant or a common store ro .....

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..... ri Vikrant Kackria, ld. Advocate, appearing for the respondents. 2. As per facts on record, M/s. Saron Mechanical Works is a proprietary unit of Shri Dharam Singh, established since 1994 and engaged in the manufacture of boring machines falling under Sub-heading No. 8430.00 of the Schedule to the Central Excise Tariff Act, 1985 along with exempted goods of agricultural equipment like reaper, et .....

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..... nd fifty four only) on the ground that the total clearances of both the units have exceeded the amount of ₹ 1 crore. In addition, penalty of identical amount was imposed upon both the units. 4. On appeal against the above order, Commissioner (Appeals) held in favour of the assessees on the ground that without declaring M/s. Saron Mechanical Works as a dummy unit, how their clearances can .....

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