In regard to the applicability of the Circular referred to herein above, the Learned Attorney General submitted, since this point was number urged before the Tribunal, then for that limited purpose, the matter may be remanded back to the Tribunal.
The tribunal while dismissing the appeals of the appellants herein agreed with the companylector of Central Excise, Pune that the three units the appellants herein procured raw materials together, they had companymon credit facilities from the suppliers, had companymon stock accounting and planning, they are inter dependents in manufacturing operations, had companymon stock of raw materials and semi furnished goods, were having companymon use of the machinery between the three units, were having companymon marketing arrangements and free flow of finance between themselves.
With C.A.Nos.6152/99 6157/99 SANTOSH HEGDE,J. The sole question for our companysideration in these appeals is whether the Central Excise Gold Control Appellate Tribunal the Tribunal was justified in accepting the companytention of the respondent Department that the three appellants herein are so inter connected and have mutuality of interest among themselves, as to club their production for the purpose of either denying them the benefit of the exemption limit or to assess them as one unit for the purpose of levy of central excise duty.
