1998 (7) TMI 316

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....lants. Shri Y.R. Kilania, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These two appeals are directed against the order of the Collector holding that M/s. Concord Steel Works Ltd. and M/s. Karnataka Gears have interest in each other and therefore, for the purpose of allowing small scale exemption available under various exemption Notifications issued by the Govt. of I....

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....titled to small scale exemption. He drew our attention to the decision of the CEGAT in Prima Controls (P) Ltd. v. C.C.E., Pune reported in 1994 (72) E.L.T. 62 in support of his contention that there is no warrant for holding that production of two limited companies are to be clubbed because they are related persons. He also drew attention to the decision of the CEGAT in the case of Binod Kumar Mah....

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....83 to 1984-85 would have been about Rs. 3 lakhs as against the demand made of over Rs. 10 lakhs. He also submits that they should have been given exemption in respect of goods falling under T.I. 68 under Notification No. 46/81. 3. Ld. DR submits that the Collector's order holding the unit to be interested in the business of each other and therefore, ineligible for separate exemption as sma....