ANABOND (P) LTD., DARIEN ELECTRIC Vs. CCE

JUDGEMENT

(1.) THESE appeals have been filed against the Order -In -Original No. 1/2002 dt. 11/02/2002, passed by the Commissioner of Central Excise, Chennai II Commissionerate.

(2.) THE brief facts are as follows: M/s. Darien Electric Ltd., (DEPL) is a private limited company manufacturing glues, adhesives, sealants and sealant compounds all under a brand name "Anabond". The Managing Director and Director of DEPL are S/Shri. A.V. Ramanujan and J. Vijayakumar respectively. DEPL were availing value based duty exemption under various notifications during the period from 1988 in respect of excisable goods manufactured and cleared by them. M/s. Anabond Ltd., (APL) (a Public Ltd. company from 01/07/98) also manufacturing glues, adhesives, sealants and sealant compounds all under a brand name "Anabond". The Managing Director and Director of APL are S/Shri. Vijayakumar and A.V. Ramanujam respectively. M/s. APL were also availing value based duty exemption in respect of excisable goods manufactured and cleared by them. Sixteen show cause notices were issued to the appellants. Initially the show cause notices were answerable to different officers. However, in compliance with the Board's circular dt. 9/12/97, the Commissioner of CE, Chennai II Commissionerate, took up the matter for deciding all the 16 show cause notices. There were four charges against the appellants as under:

(3.) S /Shri. R. Raghavan and T.S. Balasubramanian, Ld. Advocates appeared for the appellants and Smt. R. Bhagya Devi, Ld. SDR for the Revenue. The Ld. Advocates urge the following grounds: The Commissioner erred in holding that DEPL and APL are related persons