{"id":127947,"date":"2008-01-08T00:00:00","date_gmt":"2008-01-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kiran-inds-i-ltd-vs-cce-on-8-january-2008"},"modified":"2015-05-27T22:49:02","modified_gmt":"2015-05-27T17:19:02","slug":"kiran-inds-i-ltd-vs-cce-on-8-january-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kiran-inds-i-ltd-vs-cce-on-8-january-2008","title":{"rendered":"Kiran Inds. (I) Ltd. vs Cce on 8 January, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Ahmedabad<\/div>\n<div class=\"doc_title\">Kiran Inds. (I) Ltd. vs Cce on 8 January, 2008<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2008 (126) ECC 44, 2008 (152) ECR 44 Tri Ahmedabad, 2008 (225) ELT 255 Tri Ahmd<\/div>\n<div class=\"doc_bench\">Bench: A Wadhwa, V T M.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>M. Veeraiyan, Member (T)<\/p>\n<p>1. This is an appeal against the order of the Commissioner (Appeals) No. YPP\/165\/SRT-II\/2003 dt.21\/11\/2003,<\/p>\n<p>Heard both sides.\n<\/p>\n<p>2. The relevant facts, in brief, are as follows:\n<\/p>\n<p>a. An unit by name M\/s. Summit Polyester Ltd. was registered with Central Excise authorities for certain premises and name of the company was changed w.e.f. 1\/3\/1995 as M\/s. Kiran Industries (I) Ltd.. The total clearances for the financial year 94-95 from the factory premises of M\/s. Summit Polyester Ltd. \/ M\/s. Kiran Industries (I) Ltd. was more than Rs. 300 lakhs.\n<\/p>\n<p>b. Another unit by name M\/s. Kiran Textile Mills P. Ltd. was registered with Central Excise authorities for a different premises. The turnover of M\/s. Kiran Textile Mills P. Ltd. for the year 94-95 was Rs. 1,92,60,608\/-.\n<\/p>\n<p>c. W.e.f. 1\/4\/1995, M\/s. Kiran Industries (I) Ltd. and M\/s. Kiran Textile Mills P. Ltd. merged in pursuance of order of the Hon&#8217;ble High Court and retained the name of Kiran Industries (I) Ltd.\n<\/p>\n<p>d. After merger, the factory premises of erstwhile M\/s. Summit Polyester Ltd.\/ M\/s. Kiran Industries (I) Ltd. was referred to as M\/s. Kiran Industries (I) Ltd. Unit-A and the premises of erstwhile M\/s. Kiran Textile Mills Pvt. Ltd. was referred to as M\/s. Kiran Industries (I) Ltd. Unit-B.\n<\/p>\n<p>e. The appellant claimed and availed small scale exemption for M\/s. Kiran Industries (I) Ltd. Unit-B, which has been rejected by the Original Authority and consequently a sum of Rs. 5,25,817.75\/- was demanded from them.\n<\/p>\n<p>f. Commissioner (Appeals) upheld the order of the Original Authority.\n<\/p>\n<p>3. Ld. Chartered Accountant representing the appellant submits that after the merger of the erstwhile M\/s. Kiran Industries (I) Ltd. and M\/s. Kiran Textile Mills Pvt. Ltd. w.e.f. 1\/4\/1995, there cannot be any clearance in respect of such newly constituted unit for the earlier period. For considering the small scale exemption in respect of M\/s. Kiran Industries (I) Ltd. Unit-B, the clearances made by M\/s. Summit Polyester Ltd. during the period from 1\/4\/1994 to 28\/2\/1995 and clearance of M\/s. Kiran Industries (I) Ltd. from 1\/3\/1995 to 31\/3\/1995 should not be taken into account.\n<\/p>\n<p>4. Ld. SDR reiterates the findings of the Commissioner (Appeals).\n<\/p>\n<p>5. The benefit of Notification No. 1\/93 dt.28\/2\/1993 is subject to the condition that the clearances of all excisable goods by the manufacturer should not be more than Rs. 3 crores during the preceding financial year. From 1\/4\/1995, M\/s. Kiran Industries (I) Ltd. is a legal entity which has come out of merger of two erstwhile legal entities viz. M\/s. Kiran Industries (I) Ltd. and M\/s. Kiran Textile Mills P. Ltd. From 1\/4\/1995, there is only one single entity viz. M\/s. Kiran Industries (I) Ltd. as per the merger approved by the Hon&#8217;ble High Court. Merely because the two premises of the erstwhile merging units were named as Unit-A and Unit-B, they cannot be treated as two different legal entities after 1-4-95. The newly emerged legal entity has been formed by taking over both assets and liabilities of both the two merging units. The clearances of both predecessor units in their previous financial year have to be treated as clearances by the newly formed unit out of merger of the predecessor units. They cannot be treated as two different legal entities and as two manufacturers and allowed to claim separately exemption under Notification No. 1\/93.\n<\/p>\n<p>6. Therefore, the findings and reasoning adopted by the Commissioner (Appeals) cannot be faulted.\n<\/p>\n<p>Appeal is, therefore, rejected.\n<\/p>\n<p>(Pronounced in Court on 8\/1\/08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Ahmedabad Kiran Inds. (I) Ltd. vs Cce on 8 January, 2008 Equivalent citations: 2008 (126) ECC 44, 2008 (152) ECR 44 Tri Ahmedabad, 2008 (225) ELT 255 Tri Ahmd Bench: A Wadhwa, V T M. ORDER M. Veeraiyan, Member (T) 1. This is an appeal against the order of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-127947","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kiran Inds. 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