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TMI Blog2017 (3) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed findings on fact and law in the impugned order - appeal dismissed - decided against appellant. - E/1298/2005 CROSS-OBJECTION NO: E/CO-245 to 247/2005 - A/85892-85895/17/EB - Dated:- 17-2-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri V K Shashtri, Assistant Commissioner (AR) for the appellant None for the respondent Per: C J Mathew: Aggrieved by order-in-appeal no. BR(2632 to 2637)/14 to 19/MI/2005 dated 20 th January 2005 of Commissioner of Central Excise (Appeals), Mumbai which has set aside the duty liability of ₹ 22,51,509/-for the period from April 1991 to September 1997 in the order of original authority by clubbing of the clearances of M/s Mayur Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to maintain records as clarified by Central Board of Excise Customs. The failure of the impugned order to ascertain the inter-relationship as mandated by the Central Board of Excise Customs in circular no. 6/92 dated 29 th May 1992 and, instead, relied on another portion of the same circular was also cited to support the prayer that the impugned order should be set aside. It is also pointed out that reliance on Supreme Washers (P) Ltd v. Commissioner of Central Excise, Pune [2003 (151) ELT 14 (SC)] is misplaced as the units in the present issue are not companies and that the principle of inter-relationship as laid down therein by the Hon ble Supreme Court should have been the ratio to be applied by first appellate authority. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t approach to incentivise family aggregation, we would be doing great disservice to the spirit of entrepreneurship which is the driving force of economic growth of any community or state. That the units complement the activities of each other is a facet of business that cannot be overlooked; economies of scale and specialization - those hallmarks of the industrial revolution - are founded on the financial benefits that accrue therefrom. Indeed, the proliferation of service industry, which is not only a source of development but also of taxes, is a consequence of such specialisation. 7. In the context of the appeal filed by Revenue, we do not need to examine the nature of relationship but merely ascertain if the grounds of appeal of Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clubbed. It is clear that the Hon ble Supreme Court intended that the inter-relationship was of relevance only in the contextual framework of the notification as clarified by the Central Board of Excise Customs. Admittedly, the circular concerned itself with the independent existence of partnership firms too. Revenue, in its appeal, has not been able to evince that the partnership firms were instruments of subterfuge for illicit availment of exemptions. 10. For the above reasons, we hold that the grounds of appeal do not suffice to overcome the detailed findings on fact and law in the impugned order. Hence, the appeal must fail. Cross-objection also stands disposed off. (Pronounced in Court on 17/02/2017) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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