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TMI Blog2018 (2) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The department has failed to examine the source of raw materials of these Companies. When assessments are different then their turn-over cannot be clubbed with the respondent-assessees - appeal dismissed - decided against Revenue. - E/480/07 - A/92057/2017 - Dated:- 14-12-2017 - Mr. Justice (Dr.) Satish Chandra, President And Mr. C.J. Mathew, Member (Technical) Shri Ajay Kumar, Addl. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the contention of the department is that the same was manufactured by the assessee-respondent and M/s Shree Ganesh Engineering is usually marketing the goods. Being aggrieved, the department has filed this appeal. 4. With this background, Shri Ajay Singh, learned Authorised Representative on behalf of the department, submits that the goods were manufactured by Speedo-O-Graph, the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as to the SSI exemption granted to the respondent -assessee may be revoked. 5. On the other hand, Ms. Kirti Bhoite, Advocate supported the finding mentioned in the impugned order. She submits that all the three parties namely (i) Speed-O-Graph, (ii) Ganesh Engineering, and (iii) Trimurthy Enterprises are different legal entities. Their Proprietors are different, premises are different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and have permission to run their business at different places. The department has failed to examine the source of raw materials of these Companies. When assessments are different then their turn-over cannot be clubbed with the respondent-assessees. We find no reason to sustain the impugned order for the reason mentioned therein above. 8. In the result, department s appeals are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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