9911796707
TMI Blog2015 (12) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... working for almost six to seven years cannot be held to be a dummy unit, which is yet to be come 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shra, Ld. Departmental Representative appearing for Revenue and Shri 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,954/- (Rupees seventeen thousand thirty seven thousand nine hundred and fifty four only) on th 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a common store room for raw-materials cannot be held to be a reason for clubbing the clearances of both the units established when there is no dispute about both the units being complete in themselves and manufacturing goods independently of each other. 6. In view of the foregoing reasons, the Revenues appeals are rejected. (Dictated and pronounced in the Open Court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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