2000 (10) TMI 69 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found that Asahi Safety Inds. Pvt. Ltd. and Akay Filtips were considered as one company due to various factors, including common financial control. Penalties imposed on Akay and its director were upheld, but penalties on Asahi and its directors were set aside. Appeal was allowed in part. (Citation: 2000 (10) TMI 69 - CEGAT, Mumbai)