ORDER :

1. Aggrieved against the final order Nos. A/1139- 142/WZB/2005/CIII dated 15.07.2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short 'the Tribunal') in Appeal Nos.E/530, 531, 532 and 533/04-Mum., revenue has filed the present appeal under Section 35-L(b) of the Central Excise Act, 1944 (for short 'the Act').

2. The point involved in this case is regarding clubbing and clandestine removal. The clubbing is proposed in the case of following four units:

"(i) M/s. Sotex - a proprietary unit of Shri M.M.Majithia, constituted in 1991 and registered as SSI unit by District Industries Central since 1991;

(ii) M/s. Unity, a partnership concern of Shri V.V. Rajani and Shri Shantilal Somani. Constituted in 1988 and registered as SSI unit by District Industries Centre in 1988;

(iii) M/s. Sonic a proprietary unit of Mrs. Anilaben Majithia, wife of Shri M.M.Majithia, constituted in 1989 and exempt from licensing; and

(iv) M/s. Stelex came into being as a proprietary concern of Shri M.M. Majithia in Sept. 1993. It was sold to Krishna Textile Works who used the same till Shri Majithia took over the same on monthly basis from 1.7.1997 to 31.10.