https://www.taxtmi.com/caselaws?id=266017 The Tribunal allowed the appeals of Revenue, setting aside the Commissioner (Appeals) order and restoring the original adjudication order. It was determined that Arasan Company Firm (ACF), M/s. Rajagiri & Co. (RG), and Saradha Agency (SA) operated as a single manufacturing entity under ACF's control. The decision emphasized the interconnected operations and managerial control by ACF, confirming ACF as the manufacturer and RG and SA not as independent entities. en-us Thu, 30 Apr 2015 00:00:00 +0530 Sat, 17 Oct 2015 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266017 The Tribunal allowed the appeals of Revenue, setting aside the Commissioner (Appeals) order and restoring the original adjudication order. It was determined that Arasan Company Firm (ACF), M/s. Rajagiri & Co. (RG), and Saradha Agency (SA) operated as a single manufacturing entity under ACF's control. The decision emphasized the interconnected operations and managerial control by ACF, confirming ACF as the manufacturer and RG and SA not as independent entities. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266017