2006 (8) TMI 90

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..... is a dummy unit of M/s Auto India and they clubbed the clearances – Authority rejected the allegation and declared that both are the independent unit
[Order per: S.S. Kang, Vice-President]. - Revenue filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals). The Show- cause Notice was issued for clubbing the clearances of M/s. Auto Engineering Corporation with M/s. Au .....

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..... oth sides. We find that Commissioner (Appeals) in the impugned order after taking into consideration the evidence held that there is no evidence of financial flow-back from one unit to another. Commissioner also held that Auto Engineering Corporation is having sufficient machinery to manufacture goods and have separate power arrangements. Commissioner's findings in favour of the present respondent .....

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