2005 (3) TMI 582

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..... r : P.G. Chacko, Member (J) (Oral)]. M/s. Eastern Abrasives Ltd., (EAL, for short) were an SSI unit availing the benefit of exemption under Notification No. 175/86-C.E., dated 1-3-1986. They were manufacturing Coated Abrasives (H. No. 6802.00 of the CETA Schedule). The department, upon finding that there was mutuality of interest between M/s. EAL and M/s. Carborandum Universal Ltd. (CUL, for .....

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..... (1986-89), M/s. EAL were held by M/s. CUL as their subsidiary. In the year 2002, they merged with M/s. CUL. Hence the present appeal by M/s. CUL. We find that the appellants have relied on the decision of the Tribunal in Government Ceramic Service Centre v. CCE, Cochin - 1983 (13) E.L.T. 1215, wherein it was held that the benefit of Notification 175/86 was not liable to be denied to an SSI unit on .....

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