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TMI Blog2017 (10) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... of any joint financial inter-tuning between the two. The Revenue in their memo of appeal have not rebutted the said finding of the Commissioner (Appeals) by production of any positive evidence - benefit remains allowed - appeal dismissed - decided against Revenue. - E/2808/2006 - FINAL ORDER NO. 61726/2017 - Dated:- 30-8-2017 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri Tarun Kumar, AR for the appellant None for the respondent ORDER Per Archana Wadhwa: Being aggrieved with the impugned order, the Revenue filed an appeal. The respondents are not present and the Revenue was given a number of opportunities to serve the notice upon the respondents. As per lates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad has not been discussed in the adjudication order. Plot no.77, Vishwakarma Industrial Complex, Faridabad owned by Shri Sandeep Sankla whereas Plot No.76, Vishwakarma Industrial Complex, Faridabad is owned by Shri Bharat Bhushan Sankla. The department has not denied correctness of the fact mentioned in the letter and in that situation change of manufacturing premises by M/s.Sankla Industries is in order. As regards flow back of funds between the two firms, there is no allegation for that in the show cause notice and the adjudicating authority has recorded the fact that in Order-in-Original. There are no hidden or otherwise flow of funds between them to make inferences that they constitute one unit and in that position clubbing of cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered independently with the Central Excise department as well as also there is no allegation or evidence of any joint financial inter-tuning between the two. The Revenue in their memo of appeal have not rebutted the said finding of the Commissioner (Appeals) by production of any positive evidence. It is well settled law that the two units belonging to two different relations, complete by themselves and independently registered with the tax authorities, cannot be termed to be one and the same units and clearances of the two cannot be clubbed. In the absence of any evidence contrary to the finding arrived by the Commissioner (Appeals), we find no infirmity in the impugned order of the appellate authority. Accordingly, the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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