ORDER
G.N. Srinivasan, Member (J)
1. In this appeal the department challenges the order passed by the Collector dated 31-10-1986 which deals with clubbing of the two clearances of two firms. The main facts are that the respondent Pramilla Sanitary Products P. Ltd. and Christine Horden India P. Ltd. are manufacturing certain consumer products. It is the case of the department that the production of these items by these two firms should be considered in such a way that the exemptions granted under Notification No. 77/85 should not be given to the respondent. No doubt both the units in question are separately legal entities, however it is stressed by the learned departmental representative that the working arrangements are such that the employees are employed in both the units i.e. the employees are interchangeable from one unit to another and he stresses this as the main argument. However I find from the order-in-original passed by the Collector nowhere there has been a finding regarding the financial flow from one unit to another. This is an important criteria for looking into the entire matter i.e. clubbing of the production of these two units. Since this aspect has not been found favour by the department I therefore decline to interfere with the order passed by the Collector.
2. The appeal of the department is dismissed.