Supreme Court dismisses appeal on factory units classification.

The Supreme Court dismissed the civil appeal filed by the Department regarding a factory consisting of different units. The show cause notice proceeded on the basis that it was one single factory with separate units, entitling the assessee to exemption notification. The appeal was dismissed with no order as to costs.

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The Supreme Court dismissed the civil appeal filed by the Department regarding a factory consisting of different units. The show cause notice proceeded on the basis that it was one single factory with separate units, entitling the assessee to exemption notification. The appeal was dismissed with no order as to costs.

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