COMMISSIONER OF C. EX., AHMEDABAD Vs. ARBUDA INDUSTRIES

JUDGEMENT

(1.) REVENUE has filed present ROM in respect of Order No. A/1109/WZB/AHD/2008, dt. 29 -5 -08 [2008 (230) E.L.T. 159 (Tribunal)], vide which Revenues appeal against the order of Commissioner (Appeals) was rejected by accepting the findings of Commissioner (Appeals) in respect of clubbing of clearances of two units. The said application seeks modification of OIA Number in the preamble of the said order. I rectify the above mistake and modify the OIA Nos. 252 to 255/2008 (Ahd -I), dt. 27 -10 -2006 as OIA Nos. 252 to 255/2006 (Ahd -I), dt. 27 -10 -2006.

(2.) AS regards the second prayer, Revenue has contended that the respondent has filed an application before Settlement Commission after issuance of show cause notice and such fact should be accepted as admission on the part of the respondent. On the other hand, respondent had filed written submission submitting that the effect of approaching Settlement Commission would not take away their legal right to challenge the show cause notice before the authorities below and does not amount to acceptance of allegations on their part.

(3.) I fully agree with the above plea of the respondent. Commissioner (Appeals) as also Tribunal has decided the issue on the basis of evidences available on record and after concluding that there is no such evidence so as to establishing clubbing of clearances of various units. The fact that the appellant approached Settlement Commission (which application was not accepted) by itself will not amount to evidence against the assessee inasmuch as Revenues appeal stand decided on the appreciation of evidence on record, I find no mistake in the said order.