2005 (6) TMI 171

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..... A 19/2004-C.E., dated 18-3-2004 by which the Commissioner has upheld Deputy Commissioner's Order clubbing the clearances of the appellant-factory along with the clearances of M/s. Nutrine Confectionery Company Ltd., solely on the ground that the appellant is a subsidiary company. On this ground, the Commissioner has upheld the denial of the benefit of SSI Notification No. 1/93-C.E., dated 28-2-93. .....

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..... ed in the case of CCE, Bangalore v. Gammon Far Chems. Ltd., 2003 (152) E.L.T. 28 (S.C.) as in the said case, the notification 85/85-C.E. required the clubbing of all the units and if a subsidiary had manufactured on or above the main unit. He submitted that the present Notification 1/93 does not have those wordings and the only ground raised is that appellant is a subsidiary company which cannot b .....

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