PARAG FANS AND COOLING Vs. COMMISSIONER CUSTOMS

JUDGEMENT

(1.) They are heard. By this appeal under Section 35-G of the Central Excise Act, 1944, the appellant is challenging the final order No.57136/2013 (PB) dated 18.07.2013 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi in Central Excise Appeal No.1966/2005.

(2.) Brief facts of the case are that appellant M/s. Parag Fans & Cooling Systems Limited, Dewas are engaged in manufacture of FRP Fans / FRP Cooling Tower falling under Chapter Heading No.8419.20 of the Schedule to the Central Excise Tariff Act, 1985 (in short "CETA") and M/s. Parag Industries are engaged in the manufacture of CI Casting falling under Chapter Heading 7325.10 of the Schedule of CETA, 1985.

(3.) During the financial year 1997-98, the appellant availed Small Scale Industry Exemption under Notification No.7/97-CE dated 01.03.1997. Simultaneously, other firm M/s. Parag Industries separately and independently availed SSI Exemption during the same financial year. The Central Government issued four show cause notices on the ground that the two units are owned by one manufacturer namely the appellant / company; as a result, the small-scale industries exemption is not available to the appellant. Detailed reply has been filed by the appellant denying all the allegations contained in the show cause notice. It is not disputed that both the units are manufacturing different products at independent factories, which had been issued separate factory licenses and Central Excise Registration.