CCE Vs. SUMAN ART PRINTS

JUDGEMENT

(1.) Revenue is in appeal against the order of Commissioner (Appeals) in having set aside the order of the Additional Commissioner, who had confirmed duty demands on four show cause cum demand notices. The CCE (Appeals) did not fund on grounds of wilful suppression of value of clearance, misdeclaration of complete manufacturing activities, floating of two dummy manufacturing units and contravention of Central Excise Rules by M/s. Suman Art Printers and cause for penalties on M/s. Pushpa Arts, M/s. N.S. Subhalakshmi, Mr. Shalei N. Sukkhati and Shri V.N. Nagale and confiscations. The grounds taken in appeal are:

(2.) It is found that the issue of clubbing under notfn. 175/1986 is settled by the Apex Court vide its decision the case of Supreme Washers (P) Ltd. Following the same, it is found that mutually of interest and interdependence could be established in this case, but whether value of clearance could be clubbed would depend on applicability of Boards Circular dated 1.3.1956 and 6/1992 dated 29.5.2002. The Commissioner (Appeal) vide paragraph 17(2) has considered the circular dated 10.8.1956 and the letter dated 20.1.1978 and had observed that Adjudicating authority has decided the order without appreciating the material. Considering the boards circular, and the facts that the Commissioner (Appeals) has not accepted the other two units to be dummy, based on material on record, and revenues has not urged any grounds as regards how in view of the Boards orders on the subject, the clubbing of value of clearance has to be arrived, we find no reason to upset the order of the CCE, Appeals, decided after following the Apex Court decision.

(3.) Revenue appeals bench of grounds is rejected. (Pronounced in Court on 1.12.2004)