2009 (9) TMI 810

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.... Ms. Indira Sisupal, JDR, for the Respondent. ORDER Heard both sides. The appellant's unit (M/s. Vidyasagar Textiles) has availed small scale exemption upto 23-9-2000. The department has disallowed the exemption on the ground that the unit is amalgamated with M/s. Palani Andavar Cotton & Synthetic Spinners Ltd. w.e.f. 1-4-2000. Shri Savith V. Gopal Ld. Advocate., for the appellant states t....

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....e present case and the exemption should be allowed. 2. Heard the Ld. JDR, Ms. Indira Sisupal, who argues that the appellant company is seen to have consolidated clearances with effect from 1-4-2000 and hence they should not be allowed exemption with effect from 1-4-2000. 3. After hearing both sides, we find that though the scheme of amalgamation envisaged 1-4-2000 as the effective date, the ....