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TMI Blog2007 (8) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri J.C. Patel, Advocate, for the Respondent. [Order per Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeals. The issue is clubbing the clearances of two units M/s. Tightwell Fastners, the respondent herein and M/s. Nitin Steels. The proposal to club the clearances was raised by the Revenue on the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inality. As a consequence, the clearances of M/s. Nitin Steels cannot be clubbed with clearances of the present respondent, thus frustrating the Revenue's case. For the above proposition, we seek reliance from the Tribunal's order in the case of M/s. Elemec Industries v. CCE, Pune [2003 (158) E.L.T. 595 (Tri.-Delhi)]. 3. In any case, we find that Commissioner (Appeals) has taken note of all the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture the goods. Further the observations made b Asst. Commissioner that M/s. Nitin Steels is not dummy of the respondent also goes in favour of the assessee. Reliance is made to the Tribunal s decision in the case of M/s. K.E. Burgmann Fiber India Pvt. Ltd. [2003 (162) E.L.T. 801 (Tri.-Kolkata)]. 4. We, in view of the foregoing discussions, find no infirmity in the view taken by Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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