2008 (9) TMI 637

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..... e Respondent. [Order per : S.S. Kang, Vice-President]. The appellants filed these appeals against the impugned order whereby demand was confirmed after clubbing clearances of M/s. Singhai Metal Powder Co. and M/s. Allied Industrial Enterprises for calculating the aggregate value of clearance for exemption under notification on the ground that both the factories belong to one manufacturer .....

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..... both the units are controlled by Shri Kamal Kumar Jain and funds of one units are being utilized by other unit. As there was unity of financial control and financial sourcing of both the units, hence, we find no merit in the contention of the appellants that both the factories are independent factories. Appeals are dismissed. (Dictated and pronounced in the Open Court) - - TaxTMI - TMITax - .....

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