2009 (9) TMI 810

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....espondent. 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 that though the scheme of amalgamation spe....

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....e 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 scheme itself stated that such amalgamation w....