2017 (4) TMI 373

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..... pellant. None, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Original No. 29/ASR/2004-ADJ, dated 22-9-2004 passed by the Commissioner of Central Excise, Pune-III. 2. None appeared on behalf of the respondent. Since the appeal is of 2005, we take up the appeal for disposal even in the absence of any representation .....

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..... Haji Ali Talab Iqbal Osman Talab Mrs. Razia Ahmed Ms. Shehnaz Osman Talab Rs. 8.45 lakhs 5. Kondwa Engineering Works (KEW) Osman Haji Ali Talab Iqbal Osman Talab Ms. Shehnaz Osman Talab Rs. 8 lakhs 6. Kondwa Agro Industries (KAI) Iqbal Osman Talab Rs. 3.5 lakhs 7. Poona Heat Exchangers (PHE) Osman Haji Ali Talab Mrs. Zehra Osman Talab Iqbal Osman Talab Salim Osman Talab Rs. 2. .....

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..... order placed by the customers of each unit. The adjudicating authority has recorded a clear findings that the units are independent and hence clubbing of clearance of the units physically manufacturing cannot be accepted. These factual positions not controverted by department. We also find that there is nothing on record to show that manufacturing activity was distributed amongst of the manufactur .....

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