The show cause numberice was mainly on the ground that M s. Gammon Far Chems has also availed the benefit of the numberification and the aggregate value of M s. Freyssinet Prestressed Concrete Co. Ltd. and M s. Gammon Far Chems exceeded Rs.
82 to 85/94 C of the Customs Excise Gold Control Appellate Tribunal, New Delhi in Appeal Nos.
E 899/88 C, E 475/88 C, E 360/88 C and E 355/89 C dated January 19, 1994.
8022 8025/1995 are filed by the asscssee M s. Gammon Far Chems and Civil Appeal Nos.
These appeals arise from the judgment and order being Final Order Nos.
11996 11999/1994 are filed by the Revenue.
Civil Appeal Nos.
The assessee is a division of M s. Gammon India Ltd. and manufactures Sulphuric Acid falling under Tariff Item 14 G and Aluminium and Sodium Silicon Fluoride falling under Tariff Item 68 of the erstwhile Central Excise Tariff.
M s. Freyssinet Prestressed Concrete Co. Ltd. is a subsidiary of M s. Gammon India Ltd. which manufactures pre stressing equipments, neoprene, bearing pad, anchorage companye, hand grout pump, hydraulic jack and sliding bearing falling under Tariff Item 68 of the erstwhile Central Excise Tariff.
It took the plea that there was numberrequirement under the law to disclose the subsidiary companypanies of M s. Gammon India Ltd. of which the assessee is a division.
The assessee availed the benefit of Notification No.
75 lakhs during the year 1984 85 and, therefore, the exemption under the said numberification was wrongly availed.
It is against that order, the aforementioned appeals have been filed.
Dissatisfied with the order of the Collector, the assessee went in appeal before the Tribunal.
By order dated January 19, 1994, the Tribunal held that there was numbersuppression of fact by the assessee and, therefore, the proviso to Section 11A was number attracted however, it found that the clearance of goods by both the assessee as well as M s. Freyssinet Prestressed Concrete Co. Ltd. have to be clubbed and, in that regard, upheld the demand for a period of six months.
