2008 (2) TMI 729

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..... r per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we note that TAMIN Granites , Manali is a manufacturing unit belonging to, or maintained by, the Tamil Nadu State Government. They have a sister unit at Hosur, which is a 100% Export Oriented Undertaking of the State Government. During the period of dispute (2000-01 to 04-05), the Manali Unit (appellant) .....

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..... n TANSI v. Commissioner of Central Excise, Chennai [2001 (131) E.L.T. 131 (Tri.-Chennai)], wherein two units of TANSI, both owned/controlled by the State Government, were treated as separate units for SSI purpose after examining Explanation V to the relevant SSI Notification (175/86-C.E.). Learned consultant has cited the above case law in the context of arguing against the clubbing of the EOU s e .....

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