HEEMANSHU TRADERS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) The issue involved in these seven appeals, arising out of a common adjudication order, is whether the value of clearances of the excisable goods of all the units is to be clubbed for the purpose of assessment of Central Excise Duty.

(2.) Briefly stated the facts are that the Central Excise officers intercepted a truck No. GRW - 2645 on 7 -4 -88 at Umbergaon Sanjan Road.

(3.) Shri R.G. Sheth, learned Advocate submitted that M/s. Heemanshu Traders manufacture parts like electric horns; that other appellants also deal in automobile parts both in trading and manufacturing; that all these units are small scale units and have filed necessary declarations which were verified by the Department; that the appellants filed only interim replies raising preliminary points and objections; that they had never replied to the actual merits of the case regarding the alleged "clubbing of the units" on account of mutuality of interest, supervision, control, financial control, etc.