CCE Vs. SHRI KRISHNA ULTRAMARINE AND CHEMICALS LTD.

JUDGEMENT

(1.) HEARD both sides.

(2.) M /s. Shri Krishna Ultramarine and Chemicals Ltd., the respondents herein have their main manufacturing unit at Sriperumbudur and they have another repacking unit at Chennai. The respondents contended before the lower appellate authority that the value of clearances of the two units should not have been clubbed. However, the lower appellate authority has allowed the appeal without going into the merits of the case on the ground that the show -cause notice has not been issued separately to both the units of the respondents. The Department has come in appeal against the order of the lower appellate authority.

(3.) THE issue is no more res integra in the light of this Hon'ble Bench decision in the case of M. Guneasekaran reported in : 2010 (253) ELT 632 (T -Che).