Ashok Bhan and V.S. Sirpurkar, JJ. - (1.) Revenue has filed the present appeals under Section 35L(b) of the Central Excise & Salt Act, 1944 (for short, "the Act") against the Final Order Nos. A-383-384/KOL/2002 dated, 18th February, 2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, East Zonal Bench, Kolkata (for short, "the Tribunal") in Appeal Nos. E-782-783/2001, whereby the Tribunal by reversing the Order passed by the Commissioner(Appeals) has held, that M/s. Shakti Tubes Limited, Respondent No. 1 herein and M/s. Shakti Steel Pipes Ltd., Respondent No. 2 herein, are not one and the same but two separate units.
(2.) Respondent No. 1 is engaged in the manufacture of black pipes of different specifications which they cleared on payment of duty to M/s. Shakti Steel Pipes Ltd., Respondent No. 2 herein, which is the sister concern of Respondent No. 1. M/s. Shakti Steel Pipes Ltd. galvanised the black pipes and cleared the same without payment of duty in as much as the process of galvanisation does not amount to manufacture. This finding has been recorded treating both the units as two separate units.
(3.) Earlier, proceedings were initiated against the Respondent No. 1 by issuing show cause notice on the ground that M/s. Shakti Tubes Ltd. and M/s. Shakti Steel Pipes are one and the same entity and the central excise Registration issued to M/s. Shakti Steel Pipes was proposed to be cancelled. The said show cause notice culminated into the Order passed by the Adjudicating Authority cancelling Central Excise Registration issued to M/s. Shakti Steel Pipes Ltd. However, in appeal, Commissioner (Appeals) reversed the Order of the Adjudicating Authority. Thereafter, Revenue filed an appeal before the Tribunal which upheld the Order of the Commissioner(Appeals) holding that both units are separate and independent units. Revenue accepted the decision of the Tribunal and did not challenge the same any further.;