2015 (10) TMI 1157

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....ent : Ms Cecelia Parthasarathy, AC (AR) ORDER Per: R Periasami: The brief facts of the case are that appellants have two units viz. M/s. Blue Mount Textiles and M/s. Sri Gugan Mills, both are owned by M/s. Sharadha Terry Products Ltd. Consequent on merger of M/s.Sri Gugan Mills with M/s. Sharadha Terry Products Ltd. as per the Board's Resolution dt. 16.8.2011, the appellants transferr....

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....the registration certificate of M/s. Sri Gugan Mills. On 10.10.2011, applicant filed a letter requesting for single registration and also submitted an undertaking regarding the assets and liabilities. In Feb 2012, they transferred the credit. The department issued a show cause notice in March 2013. She further submits that on 22 nd December 2014 again they informed the Asst. Commissioner of Centra....