1990 (11) TMI 367

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....sed the appeal of the Revenue filed against the appellate judgment of the Deputy Commissioner (Appeals) dated 16th June, 1978. The assessing authority found that Agrawal Oil Mills, Dausa, is nothing but an extension of existing factory Shanker Oil Mills and is not a new unit. The assessee went in appeal before the appellate authority and the appellate authority accepted the appeal. Dissatisfied wi....

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....ions which are not germane and relevant. According to the Tribunal a new unit can be established even in the premises of an existing factory provided the existing factory is not a producing unit and the Tribunal also expressed that the fact that in the immediate neighbourhood a unit belonging to another partnership preexisted and some facilities were commonly used for sometime, would not make a di....

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....he same goods." It appears that this note has not gone into consideration of the Tribunal and that apart the fact of use of machinery and other facts which were taken into consideration by the assessing authority were not examined by the Tribunal. In such circumstances, in my opinion, it would be proper that the matter may be sent back to the Tribunal to examine the question as to whether M/s. ....