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TMI Blog2016 (1) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... ter such detailed examination, the lower authorities concluded that the exemption of Central Excise duty on specific quantity of paper and paper board manufactured by unit 1 and 2 of the respondents during the impugned period was admissible for them separately. After careful consideration of the finding of the original authority we find no reason to interfere with the same as all the points raised in appeal have been discussed and decided by the original authority. We fully agree with the finding of the adjudicating authority for the reasons stated above. Accordingly, we dismiss the appeals filed by the Revenue. - Excise Appeal No. 3754 - 3757 of 2005 - FINAL ORDER NO. 52818 - 52821 /2015-EX(DB) - Dated:- 19-8-2015 - SHRI ASHOK JINDA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tricity connection and sub meter for unit 2 is installed by the respondents only. The workers, DG set and weigh bridge are common for them. Similarly, there is no boiler or laboratory and water pump in unit 2. In appeals, Revenue contended that both the units constitute a single factory in their identity for the purpose of claiming exemption. Reliance was placed on the definition of factory as per section 2 (e) of the Central Excise Act, 1944. It was reiterated that there is inter-connected activity and operations of unit 1 and 2 as such, should constitute one factory for the purpose of claiming the exemption in terms of above notification. Existence of various mutual usage of infrastructure for manufacture and commonality of purpose is su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring different final products and were separately registered with the Central Excise department, the staff and management were separate though the overall management of the assessee company was same. The respondent also contested the appeals of the Revenue on the ground that substantial amount of demand is barred by limitation. 5. During the oral submission, the learned Counsel for the respondent apart from reiterating their points in writing as per cross objection, pleaded that original authority is correct in dropping the demands and allowing the exemption to them. All the issues raised in Revenue s appeal have been categorically addressed and decided by the lower authorities. He further submitted that they have separate Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Act. The units were granted separate registration under Sales Tax Act. They are registered separately for ESI and PF and it maintained records for accounts, balance sheet, printability submission etc. Above all, it is not disputed that they have separate Central Excise registration to comply with Central Excise law and provisions. Even if certain infrastructural requirement is considered to be not available in one of the unit, and is commercially availed from another unit, that will not affect their existence as separate units. 10. We have examined the finding of the lower authority. He had discussed very elaborately on each of the points raised in the show cause notice. He specifically pointed out on the legislative history of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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