NAHARWAR ENGINEERING WORKS Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) This petition is directed against the order dated 19-3-1982 (Annexure 7) passed by the Collector, Central Excise, Meerut and the order dated 18-6-1982 (Annexure 9) passed by the Central Board of Excise and Customs, New Delhi.

(2.) This fact is not disputed that petitioner No. 2 M/s. British Motor Car Company Ltd., is proprietor of the units M/s. Naharwar Engineering Works, i.e. the petitioner No. 1 and M/s. Ved Engineering Works, Jallundur. M/s. British Motor Car Company and its subsidiaries named above submitted one annual report for the Units disclosing profit and loss accounts. The firms have common distributors, common directors and common balance sheet, and the Units belong to the same manufacturer i.e. M/s. British Motor Car Company.

(3.) The short facts leading to this petition are as under.