9911796707
TMI Blog2019 (1) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on its own in the referred decisions requires us to follow them - appeal dismissed - decided against Revenue. - APPEAL NOS: E/510 & 1192/2010 - A/85127-85128/2019 - Dated:- 18-1-2019 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) Shri SJ Sahu Assistant Commissioner (AR), Shri Anil Choudhary, Assistant Commissioner (Learned AR) and Shri MR Melvin, Superintendent (AR) for appellant Shri DH Nadkarni, Advocate for respondent ORDER Per: C J Mathew These two appeals of Revenue lie against the dropping of proceedings initiated for recovery of duty of ₹ 3,57,659 for the period from April 2007 to December 2007 by the original authority and the setting aside of recovery of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ival contentions of Learned Authorised Representative and Learned Counsel for respondent at length. 4. The arguments advanced in the appeal, as well as in the oral submissions of Learned Authorised Representative, is that the respondent operates a number of manufacturing establishments and undoubtedly eligible, as an entity, to the exemption afforded to the respective slabs of turnover, cannot claim such for the clearances in excess of the threshold of eligibility for each of these independently. Countering the decisions relied upon by the original authority in the first appeal, and the first appellate authority in the second, Learned Authorised Representative draws attention to the decision of the Tribunal in Superintending Engineer v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department for the Govt. of Maharashtra. Therefore, the appellants cannot plead that each yard has a separate manufacturer who is independent in all aspects. The learned Collector has rightly rejected this plea of the appellants. It was also brought to our notice that an appeal against this decision was dismissed by the Hon ble Supreme Court. 5. On the other hand, Learned Counsel draws our attention to the submissions made before the lower authorities and the finding that the volume of clearances entitled them to exemption from duty to the extent applicable as examined, and accepted, in the impugned orders. 6. Learned Counsel for respondent prefers to rely upon the decision of the Tribunal in TANSI v. Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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