1990 (11) TMI 367

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..... d 16th June, 1978. The assessing authority found that Agrawal Oil Mills, Dausa, is nothing but an extension of existing factory Shanker Oil Mills and is not a new unit. The assessee went in appeal before the appellate authority and the appellate authority accepted the appeal. Dissatisfied with the order second appeal was preferred before the Tribunal. The Tribunal found that Agrawal Oil Mills is a .....

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..... premises of an existing factory provided the existing factory is not a producing unit and the Tribunal also expressed that the fact that in the immediate neighbourhood a unit belonging to another partnership preexisted and some facilities were commonly used for sometime, would not make a difference in law. It is only fair to the whole scheme of this provision that an understanding and liberal view .....

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..... fact of use of machinery and other facts which were taken into consideration by the assessing authority were not examined by the Tribunal. In such circumstances, in my opinion, it would be proper that the matter may be sent back to the Tribunal to examine the question as to whether M/s. Agrawal Oil Mills is a new unit or not in the light of the notification as well as in the light of the factors .....

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