Customs, Excise and Gold Tribunal - Delhi
Cce vs High Land Dye Works on 21 July, 2000
Equivalent citations: 2001(73)ECC323
ORDER S.S. Kang, Member (J)
1. Heard both sides.
2. Revenue filed this appeal against the adjudication order dated 31.3.92 passed by the Commissioner of Central Excise.
3. Brief facts of the case are that the show cause notices were issued to (1) M/s. High Land Dye Works; (2) M/s. Azo Dye Chem and Ors.; (3) M/s. Pigments and Allieds; (4) M/s Konkan Rubber Products Pvt. Ltd.; (5) M/s. Polymers Chemicals Industries; and (6) M/s. Kiran Industries on the ground that the clearances of these units are to be clubbed together for the purpose of Central Excise Duty. Commissioner of Central Excise, in the impugned order held that all the firms are independent units and, therefore, the clearances cannot be clubbed. Now the Revenue filed this appeal against M/s. High Land Dye Works and wants to club the clearances of M/s. High Land Dye Works along with other co-noticees, whereas no appeal has been filed along with this appeal against other co-noticees. Therefore, in absence of any appeal in respect of other co-noticees, we cannot agree with the contention of the revenue that the clearances, of all the firms should be clubbed for the purpose of Central Excise duty. We find that the Tribunal in similar situation in the case of C.C.E., Mumbai v. Maganlal Nandlal & Sons held that appeal by the department against only one firm without impleading the other two firms is not maintainable when clearances of all the three are proposed to be clubbed.
4. In view of the above discussion, we find no merit in the appeal filed by the Revenue and the same is rejected. (Dictated in Court).