9911796707
TMI Blog2005 (3) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... the various evidence mentioned in the earlier Tribunal's Final Order dated 13-9-2001 that both units are situated at different premises having different small-scale Registration number, Central Excise registration number, GST registration, CST registration number and separate Income-tax PAN number. It has also been mentioned therein that they have been filing RT 12 returns which have been duly approved by the Department and both of them have discharged duty liability on the goods cleared by them during the financial year 1992-1993 and 1993-94. In view of these facts, non-issue of show cause notices to M/s. VME Foundary Pvt. Ltd. makes the proceedings assailable as the Department have not been given any opportunity of proving to them tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original No. 14/2004, dated 28-5-2004 by which the Commissioner of Central Excise has confirmed demand of Rs. 15,68,582.25 and penalty of Rs. 5 lakhs. 2. Shri R. Raghwan, learned Advocate, submitted that out of total duty confirmed against them the Appellants are not contesting the demand of duty amounting to Rs. 2,81,223/-. In view of this the said demand of duty is upheld. 3. Learned Advocate mentioned that the appellants manufacture excisable goods falling under Chapter 84 of the Schedule to the Central Excise Tariff Act; that there is another unit functioning in the name and style of M/s. VME Foundary (Pvt.) Ltd. The department has made out a case that value of clearances of both the units is required to be clubbed for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alternatively, the learned Advocate has also relied upon a number of decisions in support of his contention that the value of clearance of the Appellants and other units are not required to be clubbed as both are separate entity. Some of the decisions are as under:- (1) Super Printers v. CCE, Hyderabad - 1987 (30) E.L.T. 745 (Tri.). (2) Swastika Metal Works v. CCE - 1989 (43) E.L.T. 320. (3) CCE v. Srinagar Cosmetic Ltd. - 1988 (35) E.L.T. 581. (4) Hindustan Foam Industries v. CCE - 1990 (48) E.L.T. 33 (Tri.). (5) International Dyestuff Manufacturing Co. v. CCE - 1991 (53) E.L.T. 85 (Tri.). 4. Countering the arguments, Shri A. Jayachandran, learned Departmental Representative, reiterated the findings as contained in the impugned order and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Weld (India) v. CCE [2003 (153) E.L.T. 345 (Tri.)]. 5. We have considered the submissions of both the sides. When the matter was heard first time by the Tribunal against Order-in-Original No. 96/96, dated 22-9-96, the appellants had submitted that they were only contesting the clubbing of two units and non-issue of show cause notice to one of the units which is a mandatory requirement. The Tribunal, after considering the submissions of both the sides, had set aside the said Order and remanded the matter for de novo consideration after following the principle of natural justice vide Final Order No. 1585/2001, dated 15-9-2001. The Commissioner, in the impugned order, has specifically mentioned in Para 22 that one of the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the benefit of small-scale exemption wrongly. Once the existence of a unit is being questioned by the Department, an opportunity has to be extended to the said unit to present its own case. We, further observe from the various evidence mentioned in the earlier Tribunal's Final Order dated 13-9-2001 that both units are situated at different premises having different small-scale Registration number, Central Excise registration number, GST registration, CST registration number and separate Income-tax PAN number. It has also been mentioned therein that they have been filing RT 12 returns which have been duly approved by the Department and both of them have discharged duty liability on the goods cleared by them during the financial year 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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