TaxTMI 
TaxTMI 
2011 (1) TMI 231
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....njan Satapathy Heard both sides. 2. The authorities below have clubbed the value of clearances of M/s. Agni Textiles who were manufacturing polyester sewing threads in the same factory premises upto the first week of January 2002 with the value of clearances of the appellants who started manufacturing polyester sewing thread at the very same factory premises after M/s. Agni Textile....
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.... of the appellants as they occupied the factory premises and started manufacturing only after the previous occupants namely M/s. Agni Textiles moved from the said factory premises to a new place where they took a new registration. 4. The learned DR Ms. Indira Sisupal appearing for the Department states that the expression factory is not defined in the small scale exemption notification but....
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....emption under the Notification. In the case of Dukes Pharma (supra), the Hon ble Madras High Court has also taken a view that value of clearances by different manufacturers from the same factory are required to be clubbed. Similar view has been taken by the Hon ble Karnataka High Court in the case of Shyam Sunder (supra). We find no reason to distinguish the ratio of these decisions specially in t....