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of <h1>CEGAT Mumbai: Asahi Safety Inds. & Akay Filtips Consolidated as One Company due to Financial Control. Penalties Upheld.</h1> The Appellate Tribunal CEGAT, Mumbai found Asahi Safety Inds. Pvt. Ltd. and Akay Filtips to be considered as one company due to common financial control. ... Value of clearances The Appellate Tribunal CEGAT, Mumbai found that Asahi Safety Inds. Pvt. Ltd. and Akay Filtips were considered as one company due to various factors, including common financial control. Penalties imposed on Akay and its director were upheld, but penalties on Asahi and its directors were set aside. Appeal was allowed in part. (Citation: 2000 (10) TMI 69 - CEGAT, Mumbai)
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