2000 (10) TMI 69

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....owri Shankar, Member (T)]. - In the order impugned in the appeal, the Collector has found that Asahi Safety Inds. Pvt. Ltd. (Asahi for short) and Akay Filtips (Akay for short), both located at Vapi, Gujarat are in fact one company and the value of their clearance ought to be considered as one. He finds that as a result of doing so, the limits prescribed in Notification 175/86 have been exceeded an....

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....These are the presence of common employees; the fact that a design mould press machine which was imported by Akay was in fact found installed in the factory of Asahi and there was no document to show sale or official transfer of the machine by one company to the other, common offices; common directors, many within the family. The Advocate for the appellant relied upon a number of decisions of the ....

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....these factors, and particularly the common financial control for which there was no answer by the advocate for the appellant, it is not possible to conclude that they were separate entity. In the light of the fact of common managerial control, the absence of evidence of specific flowback from one to the other does not advance the appellant's case. Such common financial control and management would....