1999 (8) TMI 366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... V. Lakshmikumaran, Advocate and R. Swaminathan, Consultant, for the Respondents. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved in this appeal of the Revenue is the exemption claimed by the partnership firm, viz. Hema Saru Corporation under Notification 253/89. The exemption was sought to be denied on the basis that another unit namely Kanjur Bleaching Co. P. Ltd. and Hem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce it has not been disputed that both the manufacturers had separate factories, there should be no objection to the impugned order. He also drew our attention to the fact that both the factories were located in different buildings and that no allegation could be made that the factory was one and the same. 4. we have perused the records and have considered the submissions made by both sides....