2008 (1) TMI 671

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..... nt. [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. YPP/165/SRT-II/2003, dt. 21-11-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) An unit by name M/s. Summit Polyester Ltd. was registered with Central Excise authorities for certain premises and name of the company was changed w.e.f. .....

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..... ies (I) Ltd. Unit-A and the premises of erstwhile M/s. Kiran Textile Mills Pvt. Ltd. was referred to as M/s. Kiran Industries (I) Ltd. Unit-B. (e) The appellant claimed and availed small-scale exemption for M/s. Kiran Industries (I) Ltd. Unit-B, which has been rejected by the Original Authority and consequently a sum of Rs. 5,25,817.75/- was demanded from them (f) Commissioner (Appeal .....

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..... ances of all excisable goods by the manufacturer should not be more than Rs. 3 crores during the preceding financial year. From 1-4-1995, M/s. Kiran Industries (I) Ltd. is a legal entity which has come out of merger of two erstwhile legal entities viz. M/s. Kiran Industries (I) Ltd. and M/s. Kiran Textile Mills P. Ltd. From 1-4-1995, there is only one single entity viz. M/s. Kiran Industries (I) L .....

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