L.D. INDUSTRIES Vs. CCE

JUDGEMENT

(1.) THESE appeals have come up for consideration pursuant to order of remand by the Hon'ble Supreme Court of India by its judgment dated 4.12.2002 in Civil Appeal Nos. 6161 of 1999 and C.A. Nos. 6152/99 and 6157/99. we heard the learned counsel for the appellants and the learned DR.

(2.) THE Hon'ble supreme court after confirming the finding of this Tribunal in order 27.7.99 as to the inter -relationship between the three units, namely, Supreme Washers (P) Ltd., L.D. Industries and LR Industries, partnership concerns remanded the matter back to this Tribunal for the limited purpose of deciding the applicability of Circular dated 1.3.56 as far as M/s. Supreme Washers Pvt. is concerned. Relevant paragraphs of the judgment is reproduced below: -

(3.) BEFORE us the learned counsel for M/s. Supreme Washers (P) Ltd. has produced copies of the circular No. 6/92 dated 29.5.92 and circular No. 5 issued vide F. No. 21/31.56 -CX.MI dated 10.8.56. Notification No. CER () CE dated 1.3.56 referred in the circular dated 29.5.92 taken note of by the Hon'ble Supreme Court as such is not produced before us. But on going through the circular dated 10.5.56, it is seen that paragraphs (i) to (iii) contained therein are quoted verbatim in circular dated 29.5.92 as if those provision stood contained in Notification dated 1.3.56. Both sides submit before us that what is referred in circular dated 29.5.92 and as contained in Notification dated 1.3.56 are the same as is found in the circular dated 10.8.56. We proceed to consider the matter on the above basis. Paragraph (i) of the circular dated 10.8.96 read as follows: -