COMMISSIONER OF CENTRAL EXCISE Vs. SETHIA FOODS

JUDGEMENT

(1.) Heard both sides.

(2.) The Revenue filed this appeal against the order -in -appeal passed by the Commissioner (Appeals). In the present appeal the Revenue wants to club the clearances of M/s. Sethia Foods with the clearances of M/s. Sethia Sweet Products as both the Units belongs to one person. The Commissioner (Appeals) in the impugned order held that the Revenue failed to establish that both the factories belongs to one manufacturer.

(3.) The contention of the Revenue is that both the units are using the same brand name and belongs MILAN group of Industries. Therefore, their clearances which clubbed for calculating the Central Excise duty.