9911796707
TMI Blog2018 (9) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER Per: Anil G. Shakkarwar The above stated appeals are taken together for disposal since they are arising out of Order-in-Original No. 09/Commr./Meerut/2015 dated 26/03/2015 passed by Commissioner of Customs, Central Excise & Service Tax, Meerut. 2. After hearing both the sides duly represented by Shri Anurag Mishra with Ms Pragya Pandey learned Advocates appearing on behalf of the appellants and Shri Rajeev Ranjan learned A.R. appearing on behalf of Revenue, we note that all the appellants were issued with a common show cause notice dated 16.12.2010 wherein revenue had proposed to deny the benefit of SSI Exemption under Notification No.08/2003-CE dated 01.03.2003 to the manufacturer appellants and the manufacturer appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order was passed. We note that the learned Original Authority has clubbed the clearances on the ground that all the units were run by the same family members and the Books of Accounts are maintained by a accountant in one common office and therefore, he has denied the benefit of the said Small Scale Exemption to the manufacturer appellants and confirmed duties against individual appellants and further stated that individual appellant was a unit of one of the appellants namely M/s Associated Engineering Projects. 3. We note that the learned Advocate for the appellants have argued that the conclusion drawn by the Original Authority is that all other units are dummy to M/s Associated Engineering Projects. The learned Counsel for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gister were maintained independent of each other and that their bank accounts were independent of each other and that there was no common funding, no common managerial control and no mutuality of interest in the business of each other. 4. We have noted that the learned A.R. has supported the impugned order. 5. We find in the present case that the individual manufacturing appellants have independent identities since the revenue could not establish that their books of accounts are common, that their bank accounts are common, that their registration with Income Tax, Sales Tax are common and that there is common funding and that there is mutuality of interest and that there is financial flow back and that the units which were held to be dummy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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